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2012 (11) TMI 237 - CESTAT, NEW DELHICash refund of the accumulated cenvat credit – appellant’s clearances of Tannin were only for the export, they were not in a position to utilize the cenvat credit in respect of the drums - Held that:- Since the definition of ‘input’ as given in Rule 2(k) of the Cenvat Credit Rules cover the goods used as packing material, there is no doubt about the admissibility of cenvat credit in respect of HDPE drums used for packing of the final products - appellant were eligible for cash refund of the accumulated cenvat credit under the provisions of Rule 5 of the Cenvat Credit Rules
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