2015 (10) TMI 1975

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....ma, Advocate ORDER Per: Sulekha Beevi C.S. Revenue has filed the appeal challenging the impugned order. 2. The facts in brief are as under: 2.1 The respondents, M/s.Gupta Tobacco Co. was supplied goods by M/s.Packotech Industries who were engaged in manufacture of flexible laminated metalized film and flexible laminated pouches. In the course of audit of M/s.Packotech Industries, it....

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....cise duty on the goods which resulted from a process which does not amount to manufacture. That therefore the respondents had wrongly availed Cenvat Credit. 4. The learned counsel appearing for respondents submitted that there is no dispute with regard to the supply/receipt of raw materials by the respondents. There is no dispute with regard to the payment of duty upon them. That the conditions....

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....roduct and its duty-paid character was evidenced by the invoices. In the circumstances, the respondent was entitled to take CENVAT credit of duty paid on the input as rightly held by the Commissioner (Appeals). The question whether the input had arisen out of a process of manufacture is irrelevant. The relevant question is whether the input was duty-paid. 7. In para 6 and 7 of the impugned orde....

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....d at final stage and if it had to be paid at each and every stage, assessee would be entitled to Modvat credit and whole exercise would be revenue neutral. 7. I also rely upon the Hon'ble Tribunal judgment in the case of Markwell Paper Plast Pvt.Ltd., Vs. Commissioner of Customs 2012 (285) ELT 76 (Tri.Del.) where the input used in final products emerging from process not amounting to manu....