2015 (8) TMI 1344

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.... for the Respondent ORDER Brief fact of the case are that the appellant is engaged in the manufacture of Printed Plastic Laminates, other Laminated Plastic Pouches, Printed Polypeline Labels etc., falling under Chapter Sub-heading Nos. 39202020, 39239090 and 39269026 repectively of the Central Excise Tariff Act, 1985.  The appellant avails cenvat credit of Central Excise duty paid on va....

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....unt of Rs. 17,80,773/- was confirmed under Rule 6(3)(b) ibid along with interest and also equal amount of penalty was imposed under Rule 15 ibid on the appellant.  In appeal, the Commissioner (Appeals) vide the impugned order has upheld the order passed by the Adjudication Authority.  Hence, the present appeal is before this Tribunal. 2.  The Ld. Consultant Sh. SD Gaur appearing ....

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....he Ld. Counsel for both the sides and perused the records. 5.  The obligation of manufacturer of dutiable and exempted goods is contained in Rule 6 of the Cenvat Credit Rules, 2004.  The said Rule is applicable only when both dutiable as well as exempted goods are manufactured in the factory of the manufacturer.  In the present case, printed plastic laminates manufactured by the ....

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.... Department has no legal sanctity inasmuch as printed plastic laminates first of all is not an exempted excisable goods as per the definition provided in the said Rules.  Further, even assuming that the said goods is not arising out of any manufacturing process, since other goods i.e. other laminated plastic pouches, printed propeline labels and printed paper and paper board manufactured by t....