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TMI Blog2016 (9) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Singh, Supdt. (AR), for the Respondent. ORDER Per: Anil Choudhary The appellant a manufacturer of V.P. Sugar and Molasses, manufactures Sugar both from Sugar Cane as well as Raw Sugar which is imported. The raw sugar when arrived at the Port in loose form, in containers, was accordingly packed in the P.P. Bags to facilitate transportation to the factory. The appellant took Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported sugar was in bulk form and same was packed in P.P. Bags in the godown situated outside the premises or factory and as packed or bags used outside the factory, the credit is not allowable. The appellant preferred an appeal before the learned Commissioner, (appeal), who vide the impugned order have rejected and upholding the findings of the Assistant Commissioner, relying on the ruling of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final taxable product being refined Sugar and Molasses. Accordingly, he prays for allowing the appeal with consequential benefits. 3. The learned AR for revenue relies on the impugned order. He further relies on the ruling in the case of Ponni Sugar Ltd. (supra) and Universal Cables Ltd. v. CCE 2003 (159) ELT 661 (tri. SMB). 4. Having considered the rival contentions, I find that packing cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w material forms part of the input price of the raw material, which is a direct cost for the manufacture of excisable output. Accordingly, the appeal is allowed with consequential benefits. The adjudicating authority is directed to grant the refund as per rules with interest within a period of 60 days from the date of receipt of a copy of this order.
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