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TMI Blog2016 (8) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the respondent in his factory is proposed to be sent to job worker for conversion to carton boxes etc. Hence the final product of this scheme would be the cartons etc. and obviously the kraft paper is the input. Under the circumstances, we approve the view taken by the Commissioner (Appeals) and the permission granted under Cenvat Rules 4(5) and 4(6) subject to the usual procedure to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n into carton boxes and other packing material and clear these products on payment of duty from the premises of job worker. The original authority denied such permission, taking the view that kraft paper which is already in the form of a final product, cannot be cleared under Rule 4(5) and 4(6) for manufacture of further products and clearance from the premises of job worker. On appeal, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n granted under cenvat Rules 4(5) and 4(6) subject to the usual procedure to be followed. A similar view has already been taken by this Bench in Excise Appeal No. 259 of 2008 - Ex (DB) Excise Appeal No. 3244 of 2007 - Ex (DB) - CCE, Jaipur-II Vs. M/s RSWM Limited vice-versa. In the result, the appeal filed by the Revenue is rejected. (Operative part of the order pronounced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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