Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1252 - HC - Central ExciseActivity Manufacture OR Not – purchase of duty paid film - process of lamination or metallization - Passing of Cenvat Credit on Inputs - Revenue was of the view that the respondents were not engaged in manufacture and therefore could not have passed Cenvat credit on inputs to the purchasers of the printed laminated/metalized material – Held that:- The Tribunal has referred to the process of production adopted by the respondent - The respondent first print bare or metalized polyester film purchased from the market i.e. the inputs - Printed films were laminated either in two layers or three layers with the help of adhesive or another chemical - After referring to the process adopted by the respondent, the Tribunal has held that this would be covered by the definition of manufacture under Section 2(f) of the Central Excise Act, 1944 - The process actually undertaken, as recorded by the Tribunal, is not disputed - facts found relating to the process undertaken - There was no substantial question of law arises for consideration - Perhaps the appellant should be satisfied with the reasoning – Decided against Revenue.
|