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2016 (9) TMI 419 - CESTAT CHANDIGARH

2016 (9) TMI 419 - CESTAT CHANDIGARH - 2016 (45) S.T.R. 159 (Tri. - Chan.) - Job-work - Cenvat credit - cutting charges - service tax paid for conversation of paper reel into paper sheet - cutting is done after clearance of goods at the factory gate - duty paid at the factory gate in reel form - Held that:- in this case the respondent is including cutting charges in the assessable value of clearance paper in reel form from factory gate. In that circumstances, I hold that the respondent is entitl .....

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f paper and clearing the same on payment of duty and the factory gate in reel form after cutting centres the reel to the job worker. The paper is converted into sheets and transferred to the depot, as the respondent is paying duty of reel at the time clearing from the factory gate. Revenue is of the view that as cutting is done after clearance of the goods at the factory gate, therefore, the service tax paid by the job worker on cutting charges is not admissible to the respondent as cenvat credi .....

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e assessable value of the paper reel from the factory gate and allowed cenvat credit on cutting charges. Aggrieved from the said order of the Ld. Commissioner (A) Revenue is in appeal before me. 3. The Id. AR submits that the respondent is clearing paper in reel form from their factory gate and paying duty thereon. After clearance of the goods the process of cutting take place and goods have been cleared on higher price from the depot and the respondent is not paying duty on the value at which t .....

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