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2015 (12) TMI 739 - SUPREME COURT

2015 (12) TMI 739 - SUPREME COURT - 2015 (326) E.L.T. 238 (SC) - 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 manufacture of aseptic packaging - Appeal preferred by the Department before the High Court has been dismissed solely on the ground that no question of law arises. We do not agree with the afo .....

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For the Respondent : Ms. Padmavati Patil, Adv., Mr. Sandeep Narain, 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 of specified duty under this section shall be allowed on inputs used in the manufacture of final products as well as on inputs used in or in relation to the manufacture of the final pr .....

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r in his order in paragraph 13 of his order which reads as under: - 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 paper thickness not exceeding 0.2 mm. It is true that this packaging paper is used in the manufacture of aseptic packages by various customers. Depending upon their design, colour, etc., th .....

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