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2016 (6) TMI 470 - CESTAT BANGALORE

2016 (6) TMI 470 - CESTAT BANGALORE - 2016 (341) E.L.T. 419 (Tri. - Bang.) - Cenvat Crediti - processing on the barrels to convert into final product, by fixing of injection moulded caps, inners, etc was not amount to manufacture - reversal of credit - Held that:- The appeals can be disposed of on legal grounds that credit having been utilized by the appellant for payment of duty for their final product and thus not require any further reversal. It has been the subject matter of various decision .....

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third Member. After discussing the entire case laws, it was held that the credit availed on the inputs which were allegedly used for payment of duty on the final product, which cannot be held to be a manufactured product, would not call for further reversal. - Inasmuch as we hold in favour of the assessee on the main issue, and the issue of reversal of credit on account of non-receipt of inputs sent to the job worker within a period of 180 days is a procedural lapse and inasmuch as the cred .....

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ORDER After hearing both sides, we find that the appellant is inter alia getting the job-work for the principal manufacturer and manufactures containers/barrels out of the granules received by them from the principal manufacturer. These barrels are cleared by them to the principal manufacturer on the job-work bills. The principal manufacturer again raises the Excise bill, pays duty of Excise and sells the same barrels to the appellant. As the appellant is further processing the barrels into fin .....

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at credit of Excise duty paid by the principal manufacturer. Accordingly, proceedings were initiated against the appellant for denial of credit, resulting in passing of the present impugned order. 3. Though the appellants have contended that the process undertaken by them amounts to manufacture and also relied upon various decisions of the Tribunal, we are of the view that the appeals can be disposed of on legal grounds that credit having been utilized by the appellant for payment of duty for th .....

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