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TMI Blog2012 (4) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... However, Rule 3(5) of the Cenvat Credit Rules, 2004 provides that when the Cenvat credit availed inputs are cleared as such, an amount equal to the Cenvat credit required to be paid. Then even if the department’s stand that process undertaken by the appellant does not amount to manufacture is accepted, this would have to be treated as clearance of Cenvat credit availed input as such. Since the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bags cleared the same on payment of duty by utilising the Cenvat credit. The case is in respect of that their Satna (M.P.) unit where the department is of the view that the process undertaken by the unit does not amount to manufacture and hence they are not eligible for Cenvat credit. On this basis, the Commissioner vide order-in-original Nos. 05 06/COMMR/CEx/ADJ/STN/2011, dated 9-9-2011 confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, that the printed bags were cleared on payment of duty, that even if the process is treated as not amounting to manufacture, it would have to be treated as clearance of Cenvat credit availed inputs as such which can be cleared on payment of duty equal to the Cenvat credit availed and that since at the time of clearance of printed bags duty has been paid, the Cenvat credit availed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss undertaken by the appellant does not amount to manufacture is accepted, this would have to be treated as clearance of Cenvat credit availed input as such. Since the appellant have paid duty on the printed P.P. bags the Cenvat credit availed would have to be treated as reversed. In view of this, impugned order demanding the Cenvat credit along with interest and imposed penalty on the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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