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2016 (8) TMI 485 - CESTAT BANGALORE

2016 (8) TMI 485 - CESTAT BANGALORE - 2016 (338) E.L.T. 764 (Tri. - Bang.) - Benefit of exemption of duty - Notification No. 01/2011-CE dated 01/03/2011 - Instant food mixes - Appellant manufacturing two category of goods namely packing material (printed laminated /metalized film and pouches) and Instant Food Mixes, Ready to Eat Food Product, etc. - Held that:- the appellants are not claiming any CENVAT credit for the inputs used in the manufacture of second category of goods (Instant Food Mixes .....

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he facts on the ground. There has been misconstruction on the part of Commissioner deciding the SCN notice, when he wrongly linked the CENVAT credit taken on the inputs for manufacture of packing material (printed laminated /metalized film and pouches), which actually is a different product altogether and has no direct link with the product, instant food mixes, etc. It is to be noted that the appellants are paying full duty on the manufacture of other product namely packing material falling chap .....

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Appellant Mr. N. Jagadish, Superintendent (AR) - For the Respondent ORDER The appellants namely MTR Foods Pvt. Ltd. are engaged in the manufacture of food items which are said to be exempted under viz., Notification No. 01/2011- CE dated:-01.03.2011. According to this notification, the appellants are required to pay a lower rate of duty subject to the condition that they have not availed CENVAT credit on the inputs and input services used. The appellants also have packing division which is enga .....

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dings were initiated to deny the benefit of exemption of duty under the Notification No. 01/2011-CE dated 01/03/2011. As a result of the proceedings, the differential duty demand of ₹ 4,96,22,609/- with interest was confirmed for the period from March 2011 to February 2012; penalty of ₹ 10 lakhs was also imposed on the appellants. 1.2 The appellants were granted waiver of pre-deposit and Stay against recovery by this Tribunal vide Misc. Order No. 20808/2014 dated 24.03.2014. 2 The ap .....

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namely packing material (printed laminated /metalized film and pouches). But it is also clear that the appellants are not taking CENVAT credit for the duties paid by the appellants on the packing material (printed laminated/metalized film and pouches), which are used as inputs for the second category of goods namely Instant Food Mixes, Ready to Eat Food Product, etc. 3.2 It is also clear from facts on record that the appellants are claiming benefit of the Notification No. 01/2011 dated 01.03.201 .....

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01.03.2011. It is to be noted again that the appellants have not taken any CENVAT credit for any of inputs including the input of packing material (printed laminated /metalised film and pouches) in respect of manufacture of Instant Food Mixes, ready to eat food, etc. 3.3 The appellants also cited the decision of Chandrapur Magnet Wires Pvt. Ltd. vs. CCE, Nagpur reported in 1996 (81) E.L.T. 3 (S.C.), which makes the position clear that even when a manufacturer has taken CENVAT credit for certain .....

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