2013 (6) TMI 486

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..... te that the impugned demand of duty arises out of denial of CENVAT credit on certain input (printed aluminium foils) which was supplied by M/s.Danna Laminates Ltd. (DLL) and received in the appellant's factory and used in the manufacture of P or P medicaments during the period from December, 2005 to October, 2008. The demand is on the ground that M/s. DLL did not undertake any manufacturing activi .....

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..... cument prescribed for availment of CENVAT credit. The benefit cannot be denied to the appellant on the ground that the job worker should not have paid duty on the goods. The respondent has no case that the duty paid by the job worker was refunded to them. The lower appellate authority does not appear to have applied its mind to the Tribunal's decision in Kwality Biscuits Limited vs. Commisisoner - .....

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..... not payable) on input which has been received in the factory of the manufacturer of final product and used in or in relation to manufacture of the final product must be allowed as MODVAT/CENVAT credit to be utilized for payment of duty on the final product. It also emerges from the cited decisions that questions like whether the input is dutiable, whether any element of cost is includable in the .....

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