2008 (1) TMI 666

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...., SDR, for the Respondent. [Order]. -  This application has been filed by M/s. Glaxo SmithKline Consumer Healthcare Ltd. (GSCHL) for waiver of pre-deposit of a demand of Rs. 7,85,293/- and Rs. One lakh penalty imposed on the assessee. After hearing both the parties on the stay application the appeal is taken up for disposal. 2. GSCHL receives Horlicks in bulk from its associate ....

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.... of inputs for these bottles they had availed CENVAT credit of Rs. 7,85,293/-. Lower authorities held that the materials that went into the making of the export goods were not eligible for CENVAT credit as the assessee had not utilized them in the manufacture of final product as stipulated in sub-rule (h) of Rule 2 of CENVAT Credit Rules, 2004 (CVR). Treating the credit as irregularly availed, the....

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....t they had availed and demanded in the impugned order. He prays that the impugned order may be set aside. 4. Ld. SDR submits that the process of manufacture undertaken by the appellants to produce the export goods was not advanced as a ground before the lower authorities to justify their entitlement to credit. He submits that as the process involved is not on record the matter may be reman....

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.....07, 70.08, 70.10, 70.13 and 70.15, the process of printing, decorating or ornamenting shall amount to "manufacture".' From the above Chapter Note it is obvious that the export goods were manufactured by the appellants and cleared under cover of letter of undertaking in terms of Rule 19 of CER. As the export goods had been manufactured by the appellants, they were eligible for CENVAT credit of ....