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MTR Foods Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax

2018 (2) TMI 384 - CESTAT BANGALORE

Benefit of N/N. 1/2011-CE dated 01.03.2011 - Instant food mixes - CENVAT credit on inputs/capital goods used for manufacture of packing materials - denial of benefit on the ground that the CENVAT credit availed - Held that: - similar issue decided in appellant own case M/s. MTR Foods (P) Ltd. Versus Commissioner of Central Excise, Customs and Service Tax BANGALORE-I [2016 (8) TMI 485 - CESTAT BANGALORE], where it was held that CENVAT credit taken in case of inputs, for the manufacture of packing .....

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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/23070/2014 & E/21576/2015 listed for regular hearing in supplementary cause list. Since the issue involved in all the three appeals is identical, after granti .....

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3 6,19,94,521/- 50,00,000/- 2. The appellant is engaged in the manufacture of various excisable goods such as Badam Milk Drink, Flavoured Milk, Instant Food Mixes, Ready to Eat and Frozen packed food etc. classifiable under various Central Excise Tariff headings. The appellants availed the benefit of cenvat credit of duty paid on inputs and capital goods under the provisions of Cenvat Credit Rules, 2004. The appellant also have the packing division which is engaged in the manufacture of packing .....

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-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 filed which are being disposed of by this order for the sake of convenience. 3. With the above background we heard Shri H.Y Raju, learned advocate for the appellant as well as Smt Kavita Poduwal, DR for the Revenue. 4. It is the submission of the learned counsel that identical .....

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cts it is clear that the appellants are taking CENVAT credit on the inputs to the manufacture of first category of goods namely packing material (printed laminated /metalized film and pouches). But it is also clear that the appellants are not taking CENVAT credit for the duties paid by the appellants on the packing material (printed laminated/metalized film and pouches), which are used as inputs for the second category of goods namely Instant Food Mixes, Ready to Eat Food Product, etc. 3.2 It is .....

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xes, 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 Magnet Wires Pvt. Ltd. vs. CCE, Nagpur reported in 19 .....

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