2009 (5) TMI 411

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..... lled for export during the period July, 2005 to January, 2006. The credit was disallowed by the adjudicating authority who also imposed a penalty upon the assessee; however, the demand was set aside by the Commissioner (Appeals); hence this appeal by the Revenue. Held that- The containers are used for packing the final products; therefore, they can be treated as inputs used by the manufacturer in .....

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..... was disallowed by the adjudicating authority who also imposed a penalty of Rs. 10,000 upon the assessee; however, the demand was set aside by the Commissioner (Appeals); hence this appeal by the Revenue. 2. I have heard both sides. 3. The definition of 'Input service' provided under sub-rule (l) of rule 2 of the Cenvat Credit Rules, 2004 is as follows : "'Input service' means any service .....

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