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2017 (2) TMI 198 - CESTAT MUMBAI

2017 (2) TMI 198 - CESTAT MUMBAI - TMI - 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 - CESTAT MUMBAI] in the identical case, has held that Cenvat credit on the inputs used in the process which does not amount to manufacture, is admissible - credit allowed - appeal allowed - decided in favor of appe .....

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that cutting of jumbo rolls does not amount 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 appellants are before the Tribunal. 2. None appeared for the appellants on more than three occasions. 3. From the ground of appeal, it is seen that the appellants argued that unless cut to size the said produc .....

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016 (335) ELT 117, in the identical case 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 Excise Rules, 2002 which is reproduced below : Rule 16. Credit of duty on goods brought to the factory, - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any fact .....

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