2012 (7) TMI 823

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....hese appeals are filed by Revenue against the Order-in-Appeal No. SKSS/50-51/DMN/SDMN/2010-11, dated 16-8-2010. 2. Heard both sides and perused the records. 3. The issue in the case that arises for consideration is whether the respondent is eligible for Cenvat credit of duty paid on aluminium foils which were supplied by their suppliers. The revenue authority in charge of the respondent entertai....

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....eal, and also the submissions made by the learned counsel find that the issue is no more res integra, as correctly pointed out by the learned counsel, that Notification No. 24/2012-C.E. (N.T), dated 19-4-2012 clearly allow the respondent to avail the cenvat credit. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINA....

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.... tax or cess paid on inputs, capital goods and input services used in the making of the said final product, shall not be required to be reversed, notwithstanding that the process of cutting, slitting and printing of aluminium foils have been held as not amounting to manufacture by the Central Excise and Service Tax Appellate Tribunal by its Order-in-Appeal No. 3181 of 2010 in the case of M/s. Prin....