TMI Blog2018 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ch or after some processing, are deemed to have been manufactured - appeal dismissed - decided against Revenue. - E/86930/17 - A/92159/17 - Dated:- 6-10-2017 - Mr. CJ Mathew, Member (Technical) Shri KM D Souza, Asst. Commr (AR) - for Appellant Shri SL Choudhary, Manager - for Respondent ORDER Per: CJ Mathew Dispute arising from order-in-appeal no.SK/57/Th-I/2017 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant and that part of the duty had been paid by debit of CENVAT Credit account. 2. The contention of the appellant is that the goods were subject to repacking which is tantamount to manufacture and, hence, duty was paid on clearance which rendered them eligible for availment of CENVAT credit of additional duty suffered on inputs. The first appellate authority did not find any reason to exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured. In so far as the parts of printing machine and printer head are concerned, Revenue is unable to establish any case for ineligibility to avail of CENVAT Credit. Once duty has been collected on the clearance of all the imported items whether as such or after some processing, are deemed to have been manufactured. It is well settled that once duty of central excise had been accepted as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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