2013 (3) TMI 547

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..... to the manufacture of their final product. - The respondent satisfied the essential requirements for CENVAT credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. The input so received in the respondent’s factory was used in or in relation to manufacture of their final product and its duty-paid character was evi .....

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..... (186) E.L.T. 385 (S.C.). Therefore, according to the appellant, the manufacturer of final product was not entitled to claim CENVAT credit of any duty paid on such input. There is no representation for the respondent today. However, their written submissions are available on record. The respondent has submitted that there is no dispute with regard to receipt of aluminium foils in their factory and .....

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..... spondent s factory was used in or in relation to manufacture of their final product and its duty-paid character was evidenced by the invoices. In the circumstances, the respondent was entitled to take CENVAT credit of duty paid on the input as rightly held by the Commissioner (Appeals). The question whether the input had arisen out of a process of manufacture is irrelevant. The relevant question i .....

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