2012 (2) TMI 311

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..... only. Packing material cannot be considered as capital goods even if it was used for packing capital goods. The matter is remitted to the adjudicating authority to verify whether only packing materials were cleared. If that is the case, the provisions of the said sub-rule will not apply and the appellants will not be liable for payment of any duty. - E/Appeal No.2430/2011 - - - Dated:- 10-1-201 .....

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..... ay be adopted in this case as well. 3. The AR for Revenue submits that from the impugned order, it would appear that certain capital goods were cleared as waste and scrap. In such a situation, sub-rule quoted is clearly applicable and they should have paid appropriate duty. The learned AR submits that it is not clear whether the goods cleared were capital goods after use or packing materials o .....

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