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

Cadila Healthcare Ltd Vs C.C.E (CESTAT Ahmedabad) 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 of cenvatable input. Facts: This appeal has been filed by M/s. CADILA HEALTHCARE LTD (“the Appellant”) against the order-in-Appeal (“the impugned order”) passed by the Commissioner (Appeals), C...