9911796707
TMI Blog2012 (10) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the printed bags. It is not disputed that the duty paid on printed bags is more than the Cenvat credit availed in respect of inputs. Even if department’s contention that the process undertaken by the appellant does not amount to manufacture is accepted, it would amount to clearance of cenvated inputs as such in respect of which the provision of Rule 3(5) of the Cenvat Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tna, where the same are printed. The dispute in the present case is in respect of Satna unit. The appellant were treating the process of printing of bags at their Satna Unit as amounting to manufacture and were paying central excise duty on the printed bags and availing Cenvat credit of duty paid on plain poly propylene bags and other inputs. The Department being of the view that the process under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st this order of the Commissioner (Appeals), the appellant have filed this appeal along with stay application and against the part of the CCE (Appeals) s order reducing the penalty, the Department is in appeal. 2. Though the appeal filed by the appellant is listed only for hearing of the stay application, after hearing this matter for some time we are of the view that appeal filed by the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004 on reversal of the Cenvat credit availed, that in this case the amount paid as duty on the printed bags is more than the Cenvat credit availed, and that in view of this, there is no question of demanding Cenvat credit again. 4. Ms. Ranjana Jha, ld. Jt. CDR defended the impugned order of the Commissioner (Appeals) with regard to upholding of Cenvat credit demand and pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of which the provision of Rule 3(5) of the Cenvat Credit Rules, 2004 would be applicable and in respect of such clearances an amount equal to the Cenvat credit taken would be payable. In this case there is no dispute that in respect of clearances of printed bags, an amount more than the Cenvat credit availed has been paid. In view of this, we are of view that there is no justification for Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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