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2016 (8) TMI 1019 - AT - Central ExciseCenvat Credit - Job Work - whether Kraft paper is to be considered as final product or as an input / intermediate product to be sent on job work under Cenvat Rule 4(5) for further manufacture of finished products - Held that:- it is not in dispute that kraft paper manufactured by the respondent in his factory is proposed to be sent to job worker for conversion to carton boxes etc. Hence the final product of this scheme would be the cartons etc. and obviously the kraft paper is the input. Under the circumstances, we approve the view taken by the Commissioner (Appeals) and the permission granted under Cenvat Rules 4(5) and 4(6) subject to the usual procedure to be followed. - Decided against the Revenue
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