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TMI Blog2013 (6) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... rtake any manufacturing activity and hence should not have paid duty on printed aluminium foils and consequently credit of such duty was not admissible to the appellant. Held that:- Following the decision in Kwality Biscuits Limited vs. Commisisoner - [2005 (12) TMI 467 - CESTAT, BANGALORE], Indian Oil Corporation Limited vs. Commissioner - [2006 (5) TMI 400 - CESTAT, BANGALORE], Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 9-3-2012 - Mr. P.G. Chacko, J. For the Appellant: Ms. Neetu James, Advocate For the Respondent: Mr. Ganesh Haavanur, Addl. Commissioner JUDGEMENT On a perusal of the records and hearing both sides, I note that the impugned demand of duty arises out of denial of CENVAT credit on certain input (printed aluminium foils) which was supplied by M/s.Danna Laminates Ltd. (DLL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worked goods supplied to the appellant and that such goods were further processed by the appellant to manufacture their final product. Again it is not in dispute that the inputs supplied by the job worker were covered by a valid document prescribed for availment of CENVAT credit. The benefit cannot be denied to the appellant on the ground that the job worker should not have paid duty on the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 533 (Tri.-Bang.), Commissioner vs. MDS Switchgear Ltd. - 2008 (229) ELT 485 (SC), Commissioner vs. Hylite Cables - 2007 (212) ELT 284 (Tri.-Ahmed.), etc. The ratio of these decisions is that any duty actually paid (whether or not payable) on input which has been received in the factory of the manufacturer of final product and used in or in relation to manufacture of the final product must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich process, according to the Department, did not amount to manufacture. It is submitted that the dispute between the Department and M/s. DLL is yet to be adjudicated upon. In any case, the excisability of printed aluminium foils at the end of M/s. DLL remains unsettled and can have no bearing on the present issue. 3. Following the cited decision, I set aside the demand and allow this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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