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2014 (3) TMI 521 - CESTAT MUMBAICenvat Credit - denial of cenvat credit on the ground that activity undertaking by the assessee not amount to manufacture - process of printing and laminating the bare polyester / metalised film - whether an individual and distinct product has come into existence - manufacturing of packaging material falling under Chapter 39 and other final products, falling under Chapters 47, 48, 74, 76 and 84 of the Central Excise Tariff Act, 1985 - Held that:- 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 - Following decision of Markwell Paper Plast Pvt. Ltd. vs. Commissioner of Central Excise, Noida [2012 (7) TMI 290 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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