TMI Blog2016 (12) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... s availed on the same - Whether the packing of said inputs would amount to manufacture? - the goods were cleared on payment of duty, is the reversal of credit now demanded is justified? Held that: - even though the activity undertaken by the appellant after receipt of the goods was only mere packing, it is not disputed that the goods have been cleared from the appellants factory on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 2248 of 2012 - A/55737/2016-EX[DB] - Dated:- 7-12-2016 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Yogesh Agarwal, AR for the Revenue None for the Respondent-assessee-written submission ORDER Per V. Padmanabhan The present appeal filed by Revenue is directed against the order-in-original dated 27.04.2012 passed by the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as inputs and the cenvat credit is not admissible. Show cause notice was issued proposing to disallow such credit and recover the same with interest and imposition of penalty. In the impugned order, the Commissioner dropped all such demands. Hence, Revenue is in appeal. 2. Heard Shri Yogesh Agarwal, ld. AR. None appeared on behalf of respondent-assessee. While the ld. AR reiterat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that in the show cause notice also, it has been alleged that the impugned goods on which cenvat credit was availed by the assessee, were cleared after adding 15% overhead on the value and paying duty on enhanced value. I find that it has not been alleged that the assessee had retained or misused any credit for their own benefit. I find that the amount paid as duty on clearance of impugned go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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