2019 (3) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chnical) Shri SJ Vyas, Advocate for the Appellant Shri SK Shukla, Superintendent (AR) for the Respondent ORDER Per: Ramesh Nair There are two issues involved in the present appeals. One, Cenvat credit is denied on the bought out drums which were cleared on payment of duty, after carrying out the process of coating and painting, on the ground that the activity does not amount to manu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was carried out by the third party and to whom the payment was made by the appellant and subsequent taken the reimbursement from the buyers. He placed reliance on the following judgments:- (a) Tata Steel Limited - 2017 (349) ELT 783 (Tri. Mumbai) (b) Bericap India Pvt. Limited - 2018 (363) ELT 1078 (Tri. Mumbai) (c) Shri Rubber Plast Company - 2016 (336) ELT 313 (Tri Mumbai) (d) Lubi S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and perusal of the record, we find that as regards the issue of denial of Cenvat credit on the bought out drums, on the ground that the said drums has not undergone the manufacturing activity, we find that the appellant have availed credit on bought out drums and at the time of clearance, after the activity of coating and painting, cleared the same on payment of duty. This is permissible under R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncluded in the assessable value. Accordingly, the demand on these counts is set-aside. As regards the demand of Rs. 7,563/-, since the same is not contested, is upheld. As regards the penalty on the Director, the same is set-aside in view of the above findings. As regards the penalty imposed on the appellant, as the penalty was imposed under Section 11AC and admittedly the samples cleared we....