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COMMISSIONER OF CENTRAL EXCISE Versus M/s. TETRA PAK CONVERTING (P) LTD.

2015 (12) TMI 739 - SUPREME COURT

Modvat / Cenvat Credit - Benefit of Rule 57A(4) of the Central Excise Rules - whether the inputs which was used were for the final products or not - Held that:- Insofar as sealing strips are concerned, they are not used by the assessee in the manufac .....

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n of law clearly arises which had to be determined by the High Court. We, thus, set aside the impugned judgment and remand the case back to the High Court - Appeal disposed of. - Civil Appeal No. 5745/2007 - Dated:- 16-10-2015 - MR. A.K. SIKRI AND MR .....

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n, Adv., Mr. M. H. Patel, Adv., Mr. Sachin Chitnis, Adv. And M/s. S. Narain & Co. ORDER The respondent-assessee herein is seeking to get the benefit of Rule 57A(4) of the Central Excise Rules, relevant portion whereof reads as under: - The credit .....

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e final product or not. Reading of the aforesaid provision demonstrates that credit would be allowed if the inputs used in the manufacture of final products as well as on inputs which are used in or in relation to the manufacture of the final product .....

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- 13. On a clear appreciation of the facts and evidence, it has to be noticed that M/s. Tetra Pak Converting (I) Ltd. are not manufacturers of aseptic packages. They are only manufacturing aseptic packaging paper namely Aluminium foil back with pape .....

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So the moot point to be examined is whether in the manufacture of aseptic packaging paper, the three disputed inputs are actually used directly or indirectly or not. Admittedly, these sealing strips are not used in the manufacture of aseptic packagin .....

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es to avail MODVAT credit in respect of these inputs and not by the manufacture of aseptic packaging paper. From the aforesaid, it is clear that insofar as sealing strips are concerned, they are not used by the assessee in the manufacture of aseptic .....

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