9911796707
TMI Blog2014 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, we also take note of the Supreme Court’s decision in the case of CCE Vs. Narayan Polyplast [2004 (11) TMI 112 - SUPREME COURT OF INDIA] as also the confirmation of Gujarat High Court decision in the case of Creative Enterprises confirmed by the Supreme Court. As such, we find that the issue is settled. Reliance by ld. Jt. CDR on the decision of the Tribunal in the case of Printo India Graphics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to avail the credit. 2. Ld. Advocate appearing for the applicant submits that they are testing the said batteries and then charging the same, which according to Section Note 6 to Section XVI amounts to manufacture. In any case he submits that the appellant was clearing the said final product on payment of duty, by utilising the said credit and the duty paid by them is much more than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws our attention to another decision of the Tribunal in the case of Printo India Graphics (P) Ltd. Vs. CCE 2012 (275) ELT 592 (Tri.-Del.) 4. After appreciating the submissions made by both the sides, we find that the issue is directly covered by umpteen numbers of decisions of the Tribunal, confirmed by the various High Courts. At this stage, we also take note of the Supreme Court s decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
