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2016 (8) TMI 485 - AT - Central ExciseBenefit of exemption of duty - Notification No. 01/2011-CE dated 01/03/2011 - Instant food mixes - Appellant manufacturing two category of goods namely packing material (printed laminated /metalized film and pouches) and Instant Food Mixes, Ready to Eat Food Product, etc. - Held that:- the appellants are not claiming any CENVAT credit for the inputs used in the manufacture of second category of goods (Instant Food Mixes, ready to eat food product etc.), so the appellants would be entitled to the benefit of Notification No. 01/2011-CE dated 01.03.2011. It is to be noted that the appellants have not taken any CENVAT credit for any of inputs including the input of packing material (printed laminated /metalised film and pouches) in respect of manufacture of Instant Food Mixes, ready to eat food, etc. Commissioner of Central Excise, when deciding the SCN issued to the appellants has not rightly appreciated the facts on the ground. There has been misconstruction on the part of Commissioner deciding the SCN notice, when he wrongly linked the CENVAT credit taken on the inputs for manufacture of packing material (printed laminated /metalized film and pouches), which actually is a different product altogether and has no direct link with the product, instant food mixes, etc. It is to be noted that the appellants are paying full duty on the manufacture of other product namely packing material falling chapter 39. CENVAT credit taken in case of inputs, for the manufacture of packing material (Chapter 39) can’t be wrongly linked with the manufacture of another category of goods namely Instant Food Mixes, Ready-to-eat food product, etc. - Decided in favour of appellant with consequential relief
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