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2020 (1) TMI 843 - AT - Central ExciseValuation - printing and engraving charges - inclusion of extra charges collected by the appellant through debit notes in the assessable value - whether the appellant have availed credit in respect of manufacture of Printed Plastic Packing Bags? - Claim of benefit of exemption notifications 4/97-CE and 5/98-CE where no credit is availed - HELD THAT:- The show cause notice itself admitted that the appellant have availed modvat credit on inputs such as granules used in Lay Flat Tubing. As regards other inputs, whether the credit is availed or otherwise, the same was not produced by the appellant before the Adjudicating Authority in the de-novo adjudication - if the appellant have not taken any credit on inputs used in the manufacture of Printed Plastic Packing Bags, even though the credit was availed on the inputs used in the manufacture of intermediate product Lay Flat Tubing, they are entitled to exemption notifications 4/97-CE and 5/98- CE. Since the non-availment of modvat credit on all the inputs used in Plastic Bags was not established, the matter needs to be remanded only for this limited fact to be verified - appeal allowed by way of remand.
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