2013 (1) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner (AR) Respondent Rep by: Mr V.B. Gaikwad, Adv. Per: M. Veeraiyan: This is an appeal by the Department against the order of the Commissioner (Appeals) No. 138/2006-CE dt. 11/05/2006. 2. The respondents are manufacturers of sugar. They have received duty-paid PP/LDPE granules and taken credit of the duty paid on the said materials. They have sent the PP/LDPE granules to the job worke....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the original authority. Hence, the Department is in appeal. 3. The learned Additional Commissioner (AR), reiterating the findings of the original authority and the grounds of appeal, submits that the respondents have not fulfilled the conditions of Notification No.214/86 inasmuch they have not paid duty on the sacks received by them and, therefore, the denial of credit in respect of granules i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tiable final products, they cannot be denied the credit. In this connection, he relies on para 3.3. of Supplementary Instructions (Board's Notification No.23/2004-CE(NT) dt. 10/09/2004 as amended) wherein the packing materials have been clearly held to be raw materials for making packing materials have been treated as inputs in relation to the manufacture of final product and that credit was avail....