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2008 (2) TMI 158 - AT - Central ExciseCredit of duty paid on jumbo bags which were used for transportation of the imported raw sugar from port to factory - jumbo bags were not actually used as packing material for finished goods in the factory – containers used for inward transportation of input does not come within the ambit of the definition of input hence not eligible for “input credit” - claim of capital goods credit on bags was not raised before any of the authorities below, so can’t be raised before tribunal for first time
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