2016 (11) TMI 44

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..... g them - It is settled law that when duty liability has been demanded and discharged, the inputs used for such goods if dutiable and duty has been discharged, the assessee is eligible to avail cenvat credit of the same - Appeal allowed. - APPEAL No. E/977/06-Mum - Order No. A/90601/16/SMB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri Prasad Paranjape, Advocate, for appel .....

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..... the appellant that central excise duty is payable on these repacked goods as per the provisions of Section 2(f)(iii) of the Central Excise Act, 1944. The appellant discharged the appropriate central excise duty on these sinks. Subsequently, appellant took the cenvat credit of the CVD paid on the imported sinks when they cleared the consignments. The Revenue authorities are objecting to this alrea .....

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..... al in the case of DSM Anti-Infective India (P) Ltd. vs. CCE, Chandigarh reported in 2004 (165) ELT 69, Bharat Wagon Engg. Co. Ltd. vs. CCE, Patna reported in 2001 (131) ELT 681 and CCE, Pune-II vs. Sweet Confectionary reported in 2009 (237) ELT 311. 5. In view of the foregoing, there being no dispute that the duty liability is discharged on the final products after repacking, I hold that the .....

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