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M/s Shree Rubber Plast Co. Pvt. Ltd. Versus Commissioner of Central Excise, Thane-II

Demand - Availed Cenvat credit on bought out plastic bottles - Department rejected the credit that no manufacturing activity has been carried out and are resold as such - Held that:- the transaction of purchase of goods, availment of Cenvat credit thereon and payment of duty on the said goods on its removal is squarely coverd under the provisions of Rule 16 of the Central Excise Rules, 2002. More over in the appellant's own case, for a different unit, on the identical issue this Tribunal had uph .....

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: Shri Mayur Shroff, Adv For the Respondent : Shri R K Maji, Asstt. Commr (AR) ORDER Per Ramesh Nair These appeals are directed against Order-in-Appeal No. MI/AV/157-160/2011 dt.21.03.2011 passed by the Commissioner (Appeals) Central Excise, Mumbai-I whereby the Ld. Commissioner (Appeals) has rejected the appeal filed by the appellant. 2. The issue involved in the present case is that the appellant is engaged in the manufacture of plastic containers, plastic bottles, plastic cap and plastic plu .....

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he appellant have not carried out any manufacturing activity and they have resold the goods, as such. The adjudicating authority has confirmed the demand. Being aggrieved by the original order, the appellant filed appeal before the Commissioner (Appeals), which was rejected. However, the personal penalty on the Directors were dropped, therefore the appellant filed appeal in respect of company and the Revenue also filed appeal against the dropping on the director of the company. 3. Shri Mayur Shr .....

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missioner (Appeals) allowed the credit which was appealed by the Revenue before the Tribunal, the Tribunal had upheld the order of Commissioner (Appeals) vide Order No. A/197-198/08/WZB/SMB/C-I dt. 29.1.2008. In view of the decision in their own case the Commissioner (Appeals ) should not have disallowed the credit, therefore the impugned order is not sustainable. 4. On the other hand, Shri R.K. Maji, Ld. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impug .....

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and after manufacturing the caps and plugs for the said bottles sold the bottles along with caps and plugs. The excise duty on the transaction value on the sale of said bottles along with caps were paid. This sort of transaction is permissible in terms of Rule 16 of Central Excise Rules, 2002, which reads as under: RULE 16. Credit of duty on goods brought to the factory. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made .....

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nd in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be . Explanation : - The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods. (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule .....

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