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2022 (6) TMI 1177 - AT - Central ExciseCENVAT credit - empty packaging drums of cenvatable input - non excisable goods or not - requirement to pay an amount of 6% in terms of 6(3) of the Cenvat Credit Rules, 2004 - HELD THAT:- On the identical issue this Tribunal in MS BANCO GASKETS I LTD VERSUS C.C.E. & S.T. -VADODARA-II [2021 (8) TMI 77 - CESTAT AHMEDABAD] has categorically held that empty packaging material of cenvatable input is not liable for payment either as excise duty or as cenvat credit under Rule 6(3) of Cenvat Credit Rules, 2004. The appellant is not liable to make any payment on clearance on empty drums - Appeal allowed - decided in favor of appellant.
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