TMI Blog2016 (1) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... the final product. Even in case the process is not amounting to manufacture, as the input credit stands reversed during the course of payment of duty on final products, no further demand for such reversed credit is sustainable. - Decided in favour of assessee. - Excise Appeal No. E/3186/2012-EX(DB) - Final Order No.53333/2015 - Dated:- 23-10-2015 - SMT. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Ashwini Sharma, Advocate For the Respondent : Shri R.K. Mishra, DR ORDER Per B. RAVICHANDRAN: The appellant is engaged in the manufacture of flexible laminated film and flexible metalized film. They were availing cenvat credit on the raw materials mainly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in the case of Laminated Packings (P) Ltd. Vs. CCE -1990 (49) ELT 327 (SC). He submitted that the Hon ble Supreme Court s decision in the case of Metlex (I) Pvt. Ltd. - 2004 (165) ELT 129 (SC) is not applicable to the facts of their case. In the Metlex (I) Pvt. Ltd. (supra), the process involved is lamination/metallization of the film, whereas the appellant is undertaking a number of steps in making the final product and lamination is only one such step. Further, in the Metlex (I) Pvt. Ltd. (supra), the assessee contended that the process undertaken by them does not amount to manufacture and the Hon ble Apex Court held in assessee s favour mainly on the ground that the Department failed to discharge the burden of proving that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (I)Pvt. Ltd. CCE, Thane-I[2015 (317) ELT 266 (Tribunal-Mumbai)] (6) RAS Polytex Pvt. Ltd. Vs. CCE ST, Bhopal [2013 (290) ELT 244 (Tribunal-Delhi). (7) Asian Colour Coated Ispat Ltd. Vs. CCE, Delhi-II[2015(317) ELT 538 (Tribunal-Delhi). 3. Ld. Authorised Representative , Shri R.K. Mishra reiterated the findings of the Original Authority and stated that the decisions of the Tribunal in Anutone Acoustics Ltd.(supra) is in appeal by the Revenue in the Hon ble Bombay High Court. Similarly, another decision of the Tribunal in the case of Heat Shrink Technologies Ltd. - 2007 (220) ELT 437 (Tribunal-Mumbai) involving similar issue is also in appeal with the same High Court. He reiterated that the Original Authoritys finding fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poly film cannot be used. It is clear that the final product cleared by the appellant are having distinct commercial name and utility, which cannot be fulfilled by the poly film which is their input. It is also clear that the process undertaken by them is not mere lamination or metallization. The Original Authority proceeded on such premise and relied on the Hon ble Supreme Court s order in Metelex (I) Ltd. (supra). We find that the appellants case is more appropriately covered by the decision of Honble Supreme Court in Laminated Packings Pvt. Ltd. (Supra). The Hon ble Supreme Court held that the raw materials and final product falling under the same Tariff Entry is of no consequence as long as the goods are having a distinct, separate an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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