TMI Blog2012 (7) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... and slitting and printing of aluminium foils, a process that may not amount to manufacture, should not be denied Cenvat credit - Decided against Revenue. - E/1698-1699/2010 - A/1009-1010/2012-WZB/AHD - Dated:- 13-7-2012 - Shri M.V. Ravindran, J. Shri Manoj Kutty, AR, for the Appellant. Shri Kuntal Parikh, Advocate, for the Respondent. ORDER These appeals are filed by Revenue aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. The first appellate authority after following due process of law, vide the impugned order set aside the Order-in-Original and allowed the appeal filed by the respondent and held that the Modvat Credit/Cenvat Credit availed by the respondent need not be reversed. 5. After considering the submissions made by the learned D.R. and perusal of grounds of appeal, and also the submissions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls (hereinafter referred to as final product), falling under heading 7607 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the CENVAT credit taken or utilised, of the duty or tax or cess paid on inputs, capital goods and input services used in the making of the said final product, shall not be required to be reversed, notwithstanding that the process of cutting, slitting a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excise duty paid by the said assessee on the said final product made and cleared up to the 15th March, 2012 shall not be required to be reversed. [F. No. 4/2/2012-CX.1 Pt.] (Madan Mohan) Under Secretary to the Government of India. It can be seen from the reproduced notification above that the Central Government holds that recipient of the duty paid goods that arose due to cutti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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