TMI Blog2014 (1) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture - while clearing the aluminum foil and foil packing empty box after cutting into small sizes, they have discharged duty on the finished goods which was equivalent to the cenvat credit availed – Thus, pre-deposits waived till the disposal – Stay granted. - Appeal No.72032/13 - - - Dated:- 19-2-2013 - Dr. I.P. Lal, J. For the Appellant: Shri S. P. Siddhanta, Consultant For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission that the said method is covered under Rule 16 of the Central Excise Rules, 2002. 2. The ld. A.R. for the Department reiterated the findings of the ld. Commissioner (Appeals). 3. Heard both sides and perused the records. I find that prima-facie, even though the cenvat credit is not admissible on aluminum foil and foil packing empty box as the applicant himself admitted that the process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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