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2009 (1) TMI 515 - CESTAT, NEW DELHICenvat credit - Art-paper and gum base paper - Cenvat Credit Rules, 2002 have to be read with Chapter 5, pertaining to Cenvat Credit, of CBEC’s Excise Manual of Supplementary Instructions, para 3.9 of which clearly states that Cenvat credit is not to be denied if the inputs are used in any intermediate of the final product even if such intermediate is exempt from duty and, therefore, applying the ratio of Hon’ble Supreme Court judgment in the case of Escorts Ltd. v. CCE, Delhi (2004 -TMI - 47028 - SUPREME COURT OF INDIA), the Cenvat credit of duty on art-paper and gum base paper, used in the manufacture of inlay paper and label/stickers, which in turn is used in the manufacture of cassettes, would be available to the Respondents - Decided in favour of assessee.
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