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2016 (6) TMI 1055 - AT - Central ExciseCenvat Credit - inupts used for manufacture of printed laminated sheets - Some of these printed laminated wrappers are consumed by the appellants captively and some produce is cleared to the contract manufacturing units of the appellant on payment of excise duty. - The Revenue was of the view that since the printing and laminating of a plain Polyester film does not amount to manufacture, no excise duty was payable on the printed wrappers cleared by the appellant to their contract manufacturing units. - Therefore, the appellant is not entitled to take credit. On the basis, the cenvat credit availed in respect of BOPP film, polyester film and other inputs used in making printed laminated sheets was sought to be recovered alongwith the interest by way of issue of a shoe cause notice. Held that:- the appellant after printing and laminating the wrappers are to be used packing the biscuits manufactured by the appellant only - the activity of printing/laminating of BOPP films which were used as laminated wrapper for packing of biscuits by the appellant shall amount to manufacture. Therefore, the appellant has rightly availed the credit on BOPP films and other inputs used in making printed laminated sheets. In these circumstances, the appellant has correctly taken the credit. - Demand set aside - Decided in favor of assessee.
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