9911796707
TMI Blog2022 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case, the packaging material since not arising out of any manufacturing process the same will not fall either under Sub-clause (d) or sub-clause (h) of Rule 2 of Cenvat Credit Rules, 2004. As regard explanation (2), it is only for the purpose of value of the non-excisable goods to calculate the payable amount under Rule 6(3). Since the goods does not fall under the explanation (1), explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Cenvat credit in terms of Rule 6 of Cenvat Credit Rules, 2004. He pointed out that the issue is squarely covered by the decision of this Tribunal in the case of CADILA HEALTHCARE LTD vide Final Order No. A/10731/2022 dated 24.06.2022. 03. Learned AR reiterates the findings of the impugned order. 04. I have considered the rival submissions. I find that the issue is settled by the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packaging material is nothing but an empty packaging material in which input was received by the appellant. Therefore, it is the fact that the said packaging material is not arising out of manufacture process of any final product. The Show Cause Notice also invoked Explanation (1) (2) of Rule 6(1) of Cenvat Credit Rules which is reproduced below:- Explanation 1.- For the purposes of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods which are exempt from the whole of the duty of excisable leviable thereon, and includes goods which are chargeable to Nil rate of duty [ and goods in respect of which the benefit of an exemption under Notification NO.1/2011-CE, dated 1-3-2011 or under entries at S. Nos. 67 and 128 of Noti. No. 12/2012-CE dt. 17-3-2012 is availed]; (h) final products means excisable goods manufactured or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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