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The Flexible Packaging Co. Pvt. Ltd., Versus Commissioner of Central Excise, Thane

2017 (2) TMI 198 - CESTAT MUMBAI

Manufacture - cutting of jumbo rolls whether amounts to manufacture or not - CENVAT credit denied on the ground that the process does not amount to manufacture - Held that: - the Tribunal in the case of Fine Packaging Pvt. Ltd [2016 (3) TMI 801 - CES .....

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Dated:- 6-1-2017 - Mr. Raju, Member (Technical) None for appellant Shri Sanjay Hasija, Supdt, (AR) for respondent Per: Raju 1. The appellant, M/s. The Flexible Packaging Co. Pvt. Ltd., took credit of Jumbo Rolls of PVC falling under Chapter 39 and o .....

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nt to manufacture, For this assertion, revenue relied on the decision of the Hon'ble Apex Court in the case of SR Tissues Pvt. Ltd. - 2005 (186) ELT 385 (SC). The demand was confirmed by the lower authorities, Aggrieved by the said decision, the .....

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rgued that they were issuing invoice under a bonafide belief that they are manufacturer and could have issued invoices and therefore, extended period cannot be invoked. 4. Ld. AR relies on the impugned order. He argued that the process of cutting/sli .....

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observed as follows: "We find that besides the above finding, even if it is accepted that the activity of the respondent does not amount to manufacture, Cenvat credit on the inputs cannot be denied as per the provisions of Rule 16 of the Central .....

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ioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take Cenvat credit of the duty paid as if such goods are received as inputs under the Cenvat Credit Rules, 2002 and utilis .....

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her case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of Section 3 or Section 4 or Section 4A of the Act, as the case may be. Expl .....

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ssee may receive the goods for being re-made, refined, reconditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner. From the plain reading of the above Rule it can be .....

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