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2012 (7) TMI 290 - CESTAT, NEW DELHIDisallowance of cenvat credit - process of printing and laminating the bare polyester / metalised film - whether amount to manufacture - appellants were using duty paid polyester film and metalized film as input for their final product - Held that:- If the department wanted to contend that the assessee has undertaken manufacture, the department was required to prove it by a cogent evidence and that the Tribunal was clearly in error in seeking to cast the burden on the assessee to show that there was no process of manufacture - the Commissioner (Appeals) has not cared to look into the process through which the finished goods were cleared by the manufacturing assessee's emerge out of the process of manufacture. It is clear that the appellant after purchasing the bare polyester/ metalised film on payment of duty, first subject those film to printing as per the requirement of the customer and thereafter those films are laminated either in two layers or three layers, thus the aforesaid process changes the character of the bare polyester film (inputs) in terms of its user as also the thickness and lamination falling within the definition of manufacture as defined under Section 2(f)- The department having accepted the excise duty on the final product cannot be permitted to deny cenvat credit on the inputs used for the manufacture of the final product on a technical plea of department - decided in favour of assessee.
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