Cenvat

I think yes because packing forms part of assessable value for the purpose of ED

Thanks Poornima for suggestion.

If custom duty paid on packaging is higher(12%) than the output duty(4%) then your answer is different? I mean it is restricted to outputduty rate or 12%. Please specify. Thanks

Hope you are referring to CVD. If yes, you may avail credit of entire duty paid irrespective of output duty payable. But if you are referring to basic customs duty, then you cannot avail credit of the same.

Yes Poornima, It is CVD instead Custom. Thanks for your support.