No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging


Last updated: 01 August 2022

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in the matter of M/s. CADILA HEALTHCARE LTD v C.C.E. & S.T.-VADODARA-I [Excise Appeal No. 10100 of 2020 dated June 24, 2022] has held that assessee is not liable for payment of either excise duty or cenvat credit under Rule 6(3) of the Cenvat Credit Rules, 2004 (“the Cenvat Credit Rules”) on empty packaging material ofcenvatable input.

Citation :
Excise Appeal No. 10100 of 2020 dated June 24, 2022

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Bimal Jain
Published in Excise
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