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2020 (2) TMI 35 - AT - Central ExciseCENVAT Credit - duty paid imported Reflex PVC film and aluminium rolls - subject inputs, PVC film/aluminium in rolls are subjected to process of cutting, slitting etc. to the required sizes as per the customer’s requirements, cleared on payment of duty - benefit of N/N. 24/2012-CE(NT) dated 19.04.2012 - HELD THAT:- This Tribunal in the cases of COMMISSIONER OF CENTRAL EXCISE VERSUS ASSOCIATED CAPSULES LTD [2014 (2) TMI 721 - CESTAT MUMBAI] and COMMISSIONER OF C. EX., DAMAN VERSUS MEDLEY PHARMACEUTICALS LTD. [2012 (7) TMI 823 - CESTAT AHMEDABAD] held that cenvat credit cannot be demanded on the ground that the process of cutting, slitting etc. of jumbo rolls do not result into manufacture. Appeal allowed - decided in favor of appellant.
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