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2018 (2) TMI 384

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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ng early hearing, with the consent of both sides, we take up all the appeals for final decision at this stage itself. The details of the appeals are as follows: Sl. No. Appeal No. O-I-O No. and Date Period involved Duty and Penalty (Rs) 1 E/21263/2014 01/2014 dated 10/01/2014 01.03.2012 to 31.12.2013 4,89,96,301/- 50,00,000/- 2 E/21576/2015 09/HEB/COMMR/B1/2015 dated 31/03/2015 01.12.2013 to 28.02.2014 1,09,98,791/- 27,00,000/- 3 E/23070/2014 28/2014 dated 24/07/2014 January 2013 to November 201 .....

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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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also clear from facts on record that the appellants are claiming benefit of the Notification No. 01/2011 dated 01.03.2011 for their second category of goods namely Instant Food Mixes and not for first 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 Mi .....

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td. vs. Commissioner of Central Excise, Hyderabad: 2014 (313) E.L.T. 278 (Tri.-Bang.) also makes this position clear that the appellants as the facts stand, are entitled to the benefit of Notification No. 01/2011-CE dated 01.03.2011. The appellants are certainly legally entitled to the claim the benefit of Notification No. 01/2011-CE dated 01.03.2011. Commissioner Central Excise, when deciding the SCN issued to the appellants has not rightly appreciated the facts on the ground. There has been mi .....

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