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Parle Biscuits Pvt. Ltd. Versus CCE, Rohtak

2016 (6) TMI 1055 - CESTAT CHANDIGARH

Cenvat Credit - inupts used for manufacture of printed laminated sheets - Some of these printed laminated wrappers are consumed by the appellants captively and some produce is cleared to the contract manufacturing units of the appellant on payment of excise duty. - The Revenue was of the view that since the printing and laminating of a plain Polyester film does not amount to manufacture, no excise duty was payable on the printed wrappers cleared by the appellant to their contract manufacturing u .....

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used as laminated wrapper for packing of biscuits by the appellant shall amount to manufacture. Therefore, the appellant has rightly availed the credit on BOPP films and other inputs used in making printed laminated sheets. In these circumstances, the appellant has correctly taken the credit. - Demand set aside - Decided in favor of assessee. - E/1857/2012-EX(DB) - Final Order No. 255/2016-CHD - Dated:- 17-12-2015 - Mr. Ashok Jindal Member (Judicial) & Mr. Raju, Member (Technical) Ms. Padma .....

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t with plain polyester film. Some of these printed laminated wrappers are consumed by the appellants captively and some produce is cleared to the contract manufacturing units of the appellant on payment of excise duty. The appellants were availing cenvat credit on the excise duty paid in respect of the inputs for printed laminated sheets. The Revenue was of the view that since the printing and laminating of a plain Polyester film does not amount to manufacture, no excise duty was payable on the .....

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as ultimately adjudicated and impugned order has been passed demanding duty on account of reversal of credit on the said with interest and equal amount of penalty was also imposed. Aggrieved with the said order, the appellant is before us. 3. Learned Counsel for the appellant submitted that issue involved in the matter is whether the activity of printing and laminating of a plain polyester film amounts to manufacture or not? The said issue came up before the Apex Court in the case of CCE, Mumbai .....

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ting and laminating wrappers. Similar view has been taken by this Tribunal in the case of Ajinkya Enterprises - 2013 (288) ELT 247 (Tri.) which has been affirmed by the Hon ble High Court reported in 2013 (294) ELT 203 (Bom.) 4. On the other hand, learned AR reiterated the findings in the impugned order. 5. Heard both sides and considered the submissions. 6. Short issue before us is that whether the activity of printing/laminating of BOPP films which were used as laminated wrapper for packing of .....

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paid GI paper would amount to manufacture? 7. The facts of the case set out in that case are as under: The respondent/assessee herein purchased GI paper from the market which is already duty paid base paper. On this paper, the process of printing is carried out by the assessee according to the design and specifications of the customers depending on their requirements. This printing is done in jumbo rolls of GIP twist wrappers. Bulk orders are received from Parle, which needs the said paper as a .....

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ether a particular process would amount to manufacture or not, the Court culled out four categories of cases in its conclusion in para 27 of the judgment. We reproduce these categories hereunder : 27. The case law discussed above falls into four neat categories. (1) Where the goods remain exactly the same even after a particular process, there is obviously no manufacture involved. Processes which remove foreign matter from goods complete in themselves and/or processes which clean goods that .....

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se and cases where the transformation of goods having a shelf life which is of extremely small duration. In these cases also no manufacture of goods takes place. (4) Where the goods are transformed into goods which are different and/or new after a particular process, such goods being marketable as such. It is in this category that manufacture of goods can be said to take place. 10. On the facts of the present case, it is to be determined as to whether the case would fall under category (2) .....

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paper in-question was meant for wrapping and this end use remained the same even after printing. However, whereas blank paper could be used as wrapper for any kind of product, after the printing of logo and name of the specific product of Parle thereupon, the end use was now confined to only that particular and specific product of the said particular company/customer. The printing, therefore, is not merely a value addition but has now been transformed from general wrapping paper to special wrapp .....

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