2016 (9) TMI 625

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....ate for the Appellant. Shri Pawan Kumar Singh, Supdt. (AR), for the Respondent. ORDER Per: Anil Choudhary The appellant a manufacturer of V.P. Sugar and Molasses, manufactures Sugar both from Sugar Cane as well as Raw Sugar which is imported. The raw sugar when arrived at the Port in loose form, in containers, was accordingly packed in the P.P. Bags to facilitate transportation to the ....

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....014, disallowing the claim, observing that imported sugar was in bulk form and same was packed in P.P. Bags in the godown situated outside the premises or factory and as packed or bags used outside the factory, the credit is not allowable. The appellant preferred an appeal before the learned Commissioner, (appeal), who vide the impugned order have rejected and upholding the findings of the Assista....

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....ut or raw sugar, used in the manufacture of final taxable product being refined Sugar and Molasses. Accordingly, he prays for allowing the appeal with consequential benefits. 3. The learned AR for revenue relies on the impugned order. He further relies on the ruling in the case of Ponni Sugar Ltd. (supra) and Universal Cables Ltd. v. CCE 2003 (159) ELT 661 (tri. SMB). 4. Having considered th....