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2016 (8) TMI 1019 - CESTAT NEW DELHI

2016 (8) TMI 1019 - CESTAT NEW DELHI - 2016 (339) E.L.T. 131 (Tri. - Del.) - Cenvat Credit - Job Work - whether Kraft paper is to be considered as final product or as an input / intermediate product to be sent on job work under Cenvat Rule 4(5) for further manufacture of finished products - Held that:- it is not in dispute that kraft paper manufactured by the respondent in his factory is proposed to be sent to job worker for conversion to carton boxes etc. Hence the final product of this scheme .....

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Mr. V. Padmanabhan, Member (Technical) ORDER The present appeal filed by the Revenue is directed against the order of the Commissioner (Appeals) dated 08.05.2008. The respondent applied to jurisdictional Deputy Commissioner for permission under Rule 4(5) as well as 4(6) of the Cenvat Credit Rules, 2004. The respondent is registered for the manufacture of kraft paper and articles of kraft paper. The permission sought by the respondent was for sending the kraft paper manufactured by them to job w .....

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