2003 (7) TMI 247 - AT - Central Excise

Summary

The appeal was filed against the disallowance of Cenvat credit for the period July-September 2001. The appellants claimed the credit for packing Gutka pouches from their Kanpur unit with their own product. The tribunal found that the activity did not amount to manufacture, but since duty was paid on the final pack of 55 pouches, no duty demand could be affirmed. The impugned order was set aside, and the appeal was accepted with consequential relief.