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TMI Blog2017 (7) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... g material is an admissible input and the credit is allowable. CENVAT credit - for the period November 2001 to January 2008, the Cenvat Credit in respect of catch covers was proposed to be denied on the ground that the value of the cost of the catch covers was not included in the value of the physician samples supplied free of cost - Held that: - the condition of inclusion of cost of packing material in the final product in order to allow the credit is not required - credit allowed. Appeal allowed - decided in favor of appellant. - E/1955/10 - A/88078/17/SMB - Dated:- 16-6-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. Rajesh Ostwal, Advocate for appellant Shri. H.M. Dixit, Asst. Comm. (AR) for respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included in the value of the finished goods, i.e. physician samples. He submits that there is no condition in the Cenvat Credit Rules particularly for the reason that the condition of inclusion of value of the packing material, in order to allow the Cenvat Credit was removed w.e.f 01/04/2000, thereafter there is no condition that for allowing the credit on packing material, the cost of the same should be included in the value of the final products. Therefore, there is no reason to deny the credit. He placed reliance on the following judgements: a) Softsue Pvt. Ltd. - 2006 (195) ELT 46 (Tri-Mum) b) Nicholas Piramal India Ltd. - 2009 (240) ELT 91 (Tri-Mum) c) Nicholas Piramal Ltd. - 2016 (343) ELT 1112 (Tri-Mum) d) Johnson ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over is not included in the value of the final products, i.e. physician samples. On careful reading of the Cenvat Credit Rules, I find that there is no condition for allowing the credit that cost of input or packing material should be included in the value of the final products. The only condition is that input should be used in the manufacture of the final products and such final products should be cleared on payment of duty. Thereafter, it is not provided in the law whether the cost of particular input or packing material is included in the value of the final products or otherwise. It is also observed that before 01/04/2000, there was a condition of allowing credit on packing material that cost of the packing material should be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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