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TMI Blog2014 (2) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Shri H G Dharmadhikari, Adv. PER : P R Chandrasekharan The Revenue is in appeal against Order-in-Original NO.06/CEX/2007 dated 16/03/2007 passed by Commissioner of Central Excise, Pune. 2. The facts relevant to the case are as follows:- 2.1 The respondent, M/s. Associated Capsules Ltd. are engaged in the manufacture of HG Capsules and they have packing films division and capsules divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for the Cenvat Credit taken. Aggrieved of the same, Revenue is in appeal before us. 3. It is the contention of the Revenue that in the case of S.R. Tissue Pvt. Ltd., the Hon'ble Apex court has held that cutting and slitting of jumbo of rolls aluminium foils into smaller size would not amount to manufacture. In view of the Apex Court's decision, the findings of the adjudicating authority that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned notification, the appellant is eligible for the benefit of said notification, the appellant is eligible for the benefit of said notification. However, with regard to the condition (c) it is the submission of the Ld. AR that matter needs to be verified by the adjudicating authority. 5. The Ld. Counsel for the respondent submits that they have not preferred any refund claim of the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 24/2012-CE is available to the appellant. Consequently, the question of demanding duty amounting to Rs. 1,54,33,170/- would not arise at all. Thus the appeal filed by the Revenue is devoid of merits and is liable to be dismissed, subject to verification of condition "(c)" of the impugned notification by the jurisdictional Assistant Commissioner of Central Excise.
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