2017 (8) TMI 780

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....: Bench The appeal is against OIA No.126/2005 dt. 8.12.2005. 2. The appellant is engaged in the manufacture of printed cartons, printed labels, corrugated boxes, paper boards etc. They are availing the benefit of cenvat credit on various inputs used in the manufacture of aforesaid final products. With effect from 1.3.2003, vide Notification No.10/2003, printed labels were exempted from payment ....

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....n the finished products were liable to payment of excise duty. However, the finished products i.e. printed labels, were exempted w.e.f. 1.3.2003, after taking of such credit. It is her submission that since credit has not been taken irregularly, there is no case for reversal of the same. She also relies upon the decision of the Hon'ble Madras High Court in the case of Tractor and Farm Equipment Lt....