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2018 (5) TMI 385 - AT - Central ExciseManufacture/deemed manufacture - printing of name of customers - benefit of N/N. 8/2003 - Held that: - the respondents were not merely printing the names of the customers on the bags but were also undertaking the packing of the sacks. The activity fully falls under deemed manufacture and therefore the respondents have rightly availed the SSI exemption benefit under Notification No. 8/2003. The Hon’ble Supreme Court in the case of Fitrite Packers [2015 (10) TMI 1047 - SUPREME COURT] has held that The printing, therefore, is not merely a value addition but has now been transformed from general wrapping paper to special wrapping paper. In that sense, end use has positively been changed as a result of printing process undertaken by the assessee. The order passed by the Commissioner (Appeals) requires no interference - appeal dismissed - decided against Revenue.
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