2012 (11) TMI 996

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....1. This appeal is directed against order-in-appeal No.SB/107/Th-II/09 dated 10/12/2009 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s. Dicitex Decor Pvt. Ltd., is the manufacturer of man-made fabrics. For the purpose of manufacture of these final products, the appellant had imported hangers, sample booklets, etc. containing designs and drawings of the fabrics to....

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....g submissions. The hangers are in the nature of packing materials and as per the definition of inputs under Rule 2(k) packing materials are also eligible for availment of Cenvat credit. As regards the booklets, the same contains designs for the manufacture of the fabrics and drawings, designs, etc. has to be considered as inputs in or in relation to the manufacture of final products. It is not nec....

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....are nothing but packing material in which the fabrics have been placed and, therefore, they are inputs as per Rule 2(k) of the Cenvat Credit Rules, 2004 and rightly eligible for the Cenvat Credit. As regards, the booklet containing the designs, the same has been used in the manufacture of fabrics exported; without the designs, the fabrics could not have been manufactured. Therefore, drawings and d....