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M/s. Simbhaoli Sugar Ltd. Versus Commissioner of Central Excise, Hapur

2016 (9) TMI 625 - CESTAT ALLAHABAD

Refund claim - Cenvat credit reversed on P.P. Bags under protest - imported sugar packed in P.P. Bags in the godown situated outside the premises or factory and as packed or bags used outside the factory - packing cost includes the cost of P.P. Bags, and forms component of the raw material and that is raw sugar - Held that:- it is found that packing cost of raw sugar for transportation from the Port of import, to the factory of production, is an element of cost of the raw material and as such fo .....

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is a direct cost for the manufacture of excisable output. Therefore, refund is granted with interest. - Decided in favour of appellant - APPEAL No. E/50777/2015(SM) - Final Order No. A/70163/2016-SM - Dated:- 25-4-2016 - Mr. Anil Choudhary, Member (Judicial). Shri Kamal Jeet Singh, Advocate for the Appellant. Shri Pawan Kumar Singh, Supdt. (AR), for the Respondent. ORDER Per: Anil Choudhary The appellant a manufacturer of V.P. Sugar and Molasses, manufactures Sugar both from Sugar Cane as well .....

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ellant filed a refund claim of ₹ 9,37,197/- on 01/05/2014. The revenue issued a show cause notice dated 22/07/14 as it appeared that the refund claim is bad as the credit on the P.P. Bags used for transporting of raw sugar to the factory is not available, as the same has been used outside the factory, and some bags which get damaged during handling in godown are replaced. The appellant appeared and contested the show cause notice and the same was adjudicated vide O-I-O dated 08/08/2014, di .....

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r of C. Ex. 2008 (227) E.L.T. 115 (Tri.-Chennai). 2. Being aggrieved by the appellant is in appeal before this tribunal on the ground that the packing cost includes the cost of P.P. Bags, and forms component of the raw material and that is raw sugar. As such the learned Commissioner has erred in disallowing the Cenvat credit on part of the cost of raw material, which is not tenable. He further argues that it is not disputed that raw sugar was imported in the loose & bulk form and the same ha .....

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