2009 (8) TMI 922

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..... s of the headquarters Anti Evasion during their surprise visit to the respondent s factory found that the respondents have cleared PP/HDPE Woven Sacks in bundles along with moulded plastic furniture. It is the department s case that the respondents have cleared the packing materials as such without reversing the Cenvat credit taken thereon. The lower appellate authority has set aside the duty dema .....

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..... e respondents. He states that the respondents normally pack the plastic furniture supplied to North India whereas such furniture supplied to the wholesalers in South India is sent without packing along with packing material separately. The wholesalers pack the furniture with the help of such packing material. He also states that the value of the packing material is included in the value of the fur .....

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..... cleared as such separately, the respondents are liable to reverse the credit taken on such packing material. Moreover, we find that the mention of the packing material in very small print and in a sketchy manner on the invoices at the bottom corner does not amount to disclosure especially when the invoices are no longer required to be submitted to the departmental authorities along with the month .....

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