2018 (10) TMI 459

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.... Shri H.C. Saini, Authorized Representative (DR) - for the Respondent. ORDER Per. V. Padmanabhan :- The appeal is directed against the order-in-appeal No. 46/2018 dated 27/03/2018. 2. The appellant is engaged in the manufacture of aluminium/ copper products and also engaged in slitting kraft paper. The present dispute concerns the slitting activity on kraft paper. The appellant recei....

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....Revenue. 4. The learned Counsel for the appellant submitted that at the time of clearance of the slit kraft paper, excise duty has been paid and there is no dispute to this fact. Irrespective of the question whether the activity of slitting amounts to manufacture or not, he submitted that Cenvat credit availed stands reversed by the process of debiting the same for payment of excise duty on the....

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....dy stands reversed in the process of payment of central excise duty at the time of clearance of the slit kraft paper. It is settled position of law that once the Cenvat credit availed is reversed, even at a later date, it is to be considered as not availed, ab-initio. The Hon'ble Supreme Court has laid down the law in this regard in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE, Nagpur - 19....