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CCE, Panchkula Versus Ballarpur Industries Ltd.

2016 (9) TMI 419 - CESTAT CHANDIGARH

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 r .....

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I do not find any infirmity in the impugned order and the same is upheld. - Decided against the Revenue - E/57658/2013-(SM) - Final Order No. 61011/2016 - Dated:- 26-7-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Vijay Gupta, AR- for the appellant .....

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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 do .....

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deny credit of service tax paid for conversation of paper reel into paper sheet. The matter was adjudicated, cenvat credit was availed by the respondent is denied consequently, duty was demanded along with interest and equivalent amount of penalty w .....

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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 clea .....

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ndent is not entitled to take cenvat credit on cutting charges which is in reel form. He further submits that the price at which the reel is sent to the cutting centres is higher than the value at which same is being sold at the factory to the indepe .....

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from their factory gate , therefore, they are entitled to avail cenvat credit on cutting charges. To support this contention is true, my attention was drown to O-I-O 23-59/ADC/AKG/PKL/2010-2011 dated 30.11.2010 to show that the cutting charges had b .....

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