2013 (3) TMI 547

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....t question to be considered is whether the respondent was entitled to take CENVAT credit of Rs. 6,840/- on the inputs supplied by M/s. Planet India Remedies Pvt. Ltd. during the period from July to September 2008. According to the appellant, the input was not excisable as it resulted from a process (cutting and slitting of jumbo aluminium foils) which did not amount to manufacture as held by the S....

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....ve found no successful rebuttal against the respondent's submissions. He has reiterated the grounds of this appeal and has referred to the Supreme Court's judgment in S.R. Tissues case. 3. After considering the submissions, I find that the respondent satisfied the essential requirements for CENVAT credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and i....