2016 (8) TMI 1019

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.... Ms.  Archana Wadhwa,  Member (Judicial) Mr. V. Padmanabhan, Member (Technical) ORDER The present appeal filed by the Revenue is directed against the order of the Commissioner (Appeals) dated 08.05.2008.  The respondent applied to jurisdictional Deputy Commissioner for permission under Rule 4(5) as well as 4(6) of the Cenvat Credit Rules, 2004.  The respondent is re....

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.....  The crux of the matter lies in the categorisation of "kraft paper" - whether it is to be considered as final product or as an input / intermediate product to be sent on job work under Cenvat Rule 4(5) for further manufacture of finished products.  It is not in dispute that kraft paper manufactured by the respondent in his factory is proposed to be sent to job worker for conversion to ....