2015 (6) TMI 578

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..... tory to a new premises. They removed finished goods available in the old premises of the factory on payment of duty by raising nine invoices. In the new premises the credit of duty paid on the finished goods was taken and thereafter the same were cleared after repacking the same. On the ground that the process done amounts to manufacture, CENVAT credit availed by the appellant on the finished good .....

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..... omission on the part of the appellant and it cannot be said that there is revenue loss. Moreover, the claim that appellants had done proper packing for the purpose of marketing has not been contradicted or there is no contrary finding. The only claim of the department is that the finished goods were cleared and there was no process undertaken on it and therefore, the CENVAT credit could not have b .....

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..... ber who is passing this order had taken a view that proportionate credit attributable to trading activity has to be reversed. Learned counsel agrees to reserve his arguments for some other time and admitted that they would reverse proportionate credit in line with the decision referred to herein above. 4. In view of the above discussion, on Issue No. 1, namely availment of CENVAT credit on the go .....

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