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M/s. Hindustan Unilever Ltd. Versus C.E. & S.T. Jabalpur

2016 (9) TMI 96 - CESTAT NEW DELHI

CENVAT credit – manufacture of soaps and detergent – job-work – service tax paid by job-worker – the process of conversion of absolute unusable detergent material into scrap - manufacturing process – Held that: - an assessee cannot be denied the bene .....

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CESTAT NEW DELHI. – appeal allowed – decided in favor of appellant. - E/51689/2016-EX(SM) - FINAL ORDER NO. 53048/2016-EX(SM) - Dated:- 16-8-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri J.M. Sharma & Shri Roop Singh, Advocate for the Applica .....

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n their factory was being sent by them through job worker for slob reprocessing, who were converting the absolute / unusable detergent material into scrap by defacing / breaking company logos / design. The job workers were paying service tax on the s .....

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x on the ground that no further activity is being done by the appellant in respect of materials received from the job workers and as such they are not entitled to the credit. Accordingly, proceedings were initiated against them which resulted in pass .....

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th the sides duly represented by Shri J.M. Sharma & Shri Roop Singh, Advocate for the Applicants and Shri Dharam Singh, DR for the Respondent, I find that the appellant were admittedly discharging their duty liability in respect of the materials .....

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e while paying Central Excise duty. If there was no manufacturing activity there was no requirement of payment of duty of excise. Revenue has not objected to such payment by the appellant but has sought to deny the credit to them on the ground that t .....

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