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TMI Blog2012 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... hem to the suppliers or suppliers had not paid duty, which was shown as duty in their invoice. If the credit has been taken twice, first time on the corrugated boxes themselves and second time as part of pet bottles being the packing materials, it cannot be said that appellants have benefited in any manner and further, as already stated, it cannot be said that credit has been taken twice. - Decided in favor of assessee. - E/734/2011 - A/1936/2011-WZB/AHD - Dated:- 3-11-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri Vinay Kansara, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. Appellant purchased corrugated boxes from M/s. Corru Cartons (I) Pvt. Limited and the corrugated boxes were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal decisions in this regard. Further, he also submits that the Hon ble Supreme Court also upheld the view taken by the Tribunal and he cited the decision of MDS Switchgear Limited v. CCE Cus., Aurangabad - 2008 (229) E.L.T. 485 (S.C.). Further, he also relied upon the decision of Hon ble High Court of Punjab Haryana in the case of V.G. Steel Industry v. CCE - 2011-TIOL-338-HC-P H-C.X. = 2011 (271) E.L.T. 508 (P H). Further, he also submits that credit was taken in the month of Feb. 2002 and the show cause notice was issued in the year 2006 and in view of the fact that there was no intention to suppress any fact or resort to any mis-declaration and no evidence to this effect has been produced by the department, on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, in the case of MDS Switchgear Limited as well as in V.G. Steel Industry case, it was held that goods cannot be assessed at the end of receiver of the goods. In this case, when Revenue proposes to deny the credit on duty paid on corrugated boxes, on the ground that the value of corrugated boxes included in the value of pet bottles thereby the appellant can be said to have availed credit twice on corrugated boxes, in reality what is being done is to reassess the goods at the end of receiver, by proposing to reduce the value of pet bottles to the extent of value of corrugated boxes. This is not permissible in the light of the decisions cited by the learned counsel, which I find are squarely applicable to the facts of this case. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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