TMI Blog2015 (10) TMI 1975X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/50012/2014-Ex-SM - Final Order No.52548/2015 - Dated:- 13-8-2015 - Smt.Sulekha Beevi C.S., Member (Judicial) For the Petitioner : Shri R.K.Gupta, DR For the Respondent : Shri Ashwani Sharma, Advocate ORDER Per: Sulekha Beevi C.S. Revenue has filed the appeal challenging the impugned order. 2. The facts in brief are as under: 2.1 The respondents, M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents and set aside the demand and penalty. Hence this appeal. 3. The learned DR reiterated the grounds of appeal and urged that M/s.Packotech Industries had supplied goods to the respondents on payment of central excise duty on the goods which resulted from a process which does not amount to manufacture. That therefore the respondents had wrongly availed Cenvat Credit. 4. The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. The input so received in the respondent s factory was used in or in relation to manufacture of their final product and its duty-paid character was evidenced by the invoices. In the circumstances, the respondent was entitled to take CENVAT credit of duty paid on the input as rightly held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct the credit cannot be denied. I place reliance on the Supreme Court in the case of COMMISSIONER OF CUS. C.EX. VS. TEXTILE CORPN. MARATHWADA LTD. -2008 (231) ELT 195 (SC) wherein it has been held that Duty paid at final stage and if it had to be paid at each and every stage, assessee would be entitled to Modvat credit and whole exercise would be revenue neutral. 7. I also rely upon the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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