TMI Blog2018 (10) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed, even at a later date, it is to be considered as not availed, ab-initio - The Hon’ble Supreme Court has laid down the law in this regard in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE, Nagpur [1995 (12) TMI 72 - SUPREME COURT OF INDIA]. Since, there is no dispute about the fact that the slit kraft paper has been cleared on payment of duty by debiting the Cenvat credit account, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed as Cenvat credit. After slitting the jumbo rolls, the goods are cleared on payment of central excise duty, by availing the Cenvat credit. The department was of the view that the activity of slitting of kraft paper does not amount to manufacture and no excise duty was required to be paid on the resultant product. Consequently, show cause notice was issued dated 18/02/2014 which resulted in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ordering payment of the Cenvat credit availed, once again. He also added excise duty paid at the time of clearance of slit kraft paper was in excess of the Cenvat credit availed, resulting in some payment of duty in cash. 5. Learned DR justified the impugned order. 6. After hearing both sides and perused the record, it is noted that the dispute concerns the activity of receiving jumbo roll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Hon ble High Courts also cited by the appellants :- (i) CCE, Pune III vs. Ajinkya Enterprises 2013 (294) E.L.T. 203 (Bom.) ; (ii) CCE, Bangalore V vs. Vishal Precision Steel Tubes Strips Pvt. Ltd. 2017 (349) E.L.T. 686 (Kar.). 7. Since, there is no dispute about the fact that the slit kraft paper has been cleared on payment of duty by debiting the Cenvat credit account, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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