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2019 (5) TMI 1788 - AT - Central ExciseProcess amounting to manufacture or not - Lamination - cenvat credit paid on inputs going into manufacture of laminated printed rolls - Sub Rule (3) of Rule 6 of Cenvat Credit Rules 2004 - HELD THAT:- During the relevant period appellant treated lamination as manufacture and availed cenvat credit on bare films and paid central excise duty on laminated rolls and cleared the same along with other manufactured goods. It is clear that the cenvat credit availed by the appellant was debited for payment of central excise duty on laminated rolls. CENVAT credit paid on inputs going into manufacture of laminated printed rolls - Applicability of Sub Rule (3) of Rule 6 of Cenvat Credit Rules 2004 - HELD THAT:- The said rule provides for recovery of amount in respect of such goods which are cleared without payment of duty. It is undisputed fact that laminated rolls were cleared on payment of duty therefore the impugned order is not sustainable in respect of the said amount of around ₹ 1.25 crore - Since the recovery of the said amount of around ₹ 1.25 crore is not sustainable, the interest and equal penalty on the same is also not recoverable. Appeal allowed - decided in favor of appellant.
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