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2016 (3) TMI 801 - CESTAT MUMBAI

2016 (3) TMI 801 - CESTAT MUMBAI - 2016 (335) E.L.T. 117 (Tri. - Mumbai) - Cenvat Credit allowability on the inputs used in the manufacture of exempted goods or non dutiable goods - Held that:- We find that the facts of the case is not much in dispute inasmuch as the respondent have availed the credit on inputs which was used in the process of printing and lamination processes of the Polyester/BOPP Film and this activity was held to be non manufacture. - Cenvat Credit on the inputs cannot be .....

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uty is required to be paid on transaction value. As per this clear provision, even if, activity does not amount to manufacture the credit is permissible. As per the above discussion, we are of the considered view that Cenvat Credit on the inputs used in the process which does not amount to manufacture, is admissible. - Decided in favour of assessee - Appeal No. E/12/2007, E/CO-78/07 - Final Order Nos. A/85574-85575/2016-WZB/EB, - Dated:- 19-1-2016 - Ramesh Nair, Member (J) And Raju, Member (T) F .....

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utiable goods. The respondents are procuring duty paid Polyester/BOPP Film and carrying out printing and lamination processes on the said film. Thereafter laminated films were slit to the required sizes and cleared to the customers on payment of duty. The respondent availed Cenvat Credit of duty paid on the Polyester/BOPP Film as well as other raw materials such as ink, adhesives, solvent etc. The department has proceeded to deny the Cenvat Credit on the ground that Hon'ble Supreme Court in .....

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ija, Learned Supdt. (AR) appearing on behalf of the Revenue reiterating the grounds of appeal submits that Cenvat Credit on the inputs can only be allowed if the inputs are used in the manufacture of excisable goods. In the present case, it is un disputed that the inputs were used for the activity which is not amount to manufacture hence the credit is inadmissible. He placed reliance on the following judgments. (i) Bee Am Chemicals Ltd. vs. Commissioner of C. Ex, Raigad 2014(309) ELT 183 (Tri-Mu .....

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mbay - I vs Sigma Paints Ltd 1994 (69) E.L.T. 779 (Tribunal) (ii) Kuwer Industries Ltd. vs. Commissioner of Central excise, Noida 2005 (184) ELT 49 (Tri-Del) (iii) Bharat Gears Ltd. vs. Commissioner of C. Ex, Mumbai III 1996 (87) ELT 668 (Tribunal) (iv) Aask Engineers vs. Commissioner of Central Excise, Pune 1998 (97) ELT 99 (Tribunal) 4. We have carefully considered the submission made by both the sides. We find that the facts of the case is not much in dispute inasmuch as the respondent have a .....

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II (ii) It is seen that the appellant has utilized credit to the tune of ₹ 28,38,345/- for payment of duty to the tune of ₹ 36.36 lakhs as reported by the Dy. Commissioner, Aurangabad which was not required to be paid. (iii) Credit thus was effectively reversed and revenue cannot ask for reversal of credit. (iv) Further Hon'ble Supreme Court in a case as reported in 2005 (179) ELT 276 (SC) has held that when credit amount allegedly wrongly availed is exactly equivalent to the amo .....

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efined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to the said rules (2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule ( .....

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