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2014 (3) TMI 705 - AT - Central ExciseCENVAT Credit - Whether the process of printing as well as on lamination of printed poly film amounts to manufacture or not - Held that:- even if the printing amounts to manufacture, the final product which emerges would be printing under Printing Industries Act, thus classifiable under Chapter 49 which attract nil rate of duty. We also find prima facie favour with the appellant's contention that the extended period of limitation would not be available to the Revenue. However, taking into consideration that a part of the demand would be within the limitation period and considering that the appellant has already deposited an amount of Rs.40 lakhs, we find offer of learned advocate to further deposit of amount of Rs.20 lakhs as fair offer - Conditional stay granted.
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