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2018 (2) TMI 384

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..... es, Ready-to-eat food product, etc. - benefit allowed - appeal allowed - decided in favor of appellant. - E/Early Hearing/20726/2016 in E/21263/2014-DB, E/21576/2015-DB, E/23070/2014-DB, E/21263/2014-DB, E/21576/2015-DB, E/23070/2014-DB - Final Order Nos. 23148 - 23150 / 2017 - Dated:- 11-12-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri H.Y. Raju, Advocate For the Appellant Smt Kavita Poduwal, Superintendent (AR) For the Respondent ORDER Per : V. Padmanabhan The appellant has filed early hearing application in Appeal No. E/21263/2014. For the reasons stated in the early hearing application, we allow the early hearing application. There are two more appeals numbering E/23070/ .....

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..... he manufacture of packing material which are sold to Indian buyer as well as used by the appellants in the manufacture of food products. Taking a view that cenvat credit availed on the materials used for manufacture of packing materials which were cleared on payment of duty whether it is for captive use or for sale to Indian buyers, would amount to utilization of cenvat credit on inputs used in the manufacture of food products, proceedings were initiated by Revenue to deny the benefit of exemption Notification No. 1/2011-CE dated 01.03.2011. As a result of these proceedings differential duty came to be demanded for different periods along with interest and imposition of penalties. Aggrieved by this decision, the present appeals have been fi .....

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..... category of their manufacture namely packing material (printed laminated /metalised film and pouches) falling under chapter 39. When from the facts it is clear that the appellants are not claiming any CENVAT credit for the inputs used in the manufacture of second category of goods (Instant Food Mixes, ready to eat food product etc.) the appellants would be entitled to the benefit of Notification No. 01/2011-CE dated 01.03.2011. It is to be noted again that the appellants have not taken any CENVAT credit for any of inputs including the input of packing material (printed laminated /metalised film and pouches) in respect of manufacture of Instant Food Mixes, ready to eat food, etc. 3.3 The appellants also cited the decision of Chandrapur .....

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