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2018 (11) TMI 71 - AT - Central ExciseCENVAT Credit - repacking of the sugar in small packs of 1kg/5kg - Manufacture or not - denial of the credit on the ground that such activity of repacking in smaller packs does not amounts to manufacture - Held that:- It is not being disputed by the revenue that the smaller packs were being cleared by the appellant on payment of duty, by treating the same as manufactured goods. Tribunal in the case of M/s Asian Colour Coated Ispat Ltd. Vs CCE, Delhi-III [2014 (9) TMI 974 - CESTAT NEW DELHI], by majority order has observed that even if the activity undertaken by an assessee does not amount to manufacture, the credit availed on the inputs used in such final products which stands cleared on payment of duty would still be available to the assessee. Appeal allowed - decided in favor of appellant.
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