2016 (4) TMI 884

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....These appeals are directed against the Order-in-Appeal No. SB (130) 130/Th-1/2011 dated 29.3.2011 and OIA No. SB/111/TH-I/2011 dt. 15.3.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I by which the appeals filed by the appellants were rejected by upholding the Order-in-Original. 2. The fact of the case is that the appellants are engaged in the manufacture of biscuits and for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with the supply of wrappers, the supplementary invoice was issued only for the differential duty, which arose due to the duty liability on the amortization cost of the cylinders used by the supply of wrappers for printing the wrappers. Therefore, the supplementary invoice is also for the difference of value and duty in respect of the goods supplied, hence the credit is admissible. 4. On the othe....