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2012 (10) TMI 925 - CESTAT NEW DELHIDuty demand - CENVAT Credit - process of printing of bags - Held that:- appellant had taken Cenvat credit of the duty on polypropylene bags and treating these process of printing of plain bags as amounting to manufacture, had paid duty on the transaction value of the printed bags. It is not disputed that the duty paid on printed bags is more than the Cenvat credit availed in respect of inputs. Even if department’s contention that the process undertaken by the appellant does not amount to manufacture is accepted, it would amount to clearance of cenvated inputs as such in respect of which the provision of Rule 3(5) of the Cenvat Credit Rules, 2004 would be applicable and in respect of such clearances an amount equal to the Cenvat credit taken would be payable. In this case there is no dispute that in respect of clearances of printed bags, an amount more than the Cenvat credit availed has been paid. In view of this, we are of view that there is no justification for Cenvat credit demand - Decided in favour of assessee.
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