9911796707
TMI Blog2018 (3) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 3. Heard learned A.R. 4. It is his submission that the Revenue is aggrieved by this order of the adjudicating authority in allowing the CENVAT credit on jumbo bags which were procured by the respondent, delivery of the same took place at C&F Agents place from where the jumbo bags were taken to port and imported raw-sugar was packed; such raw-sugar was brought to the factory premises for further purification. It is the submission that the jumbo bags were utilised outside the factory premises in the port and hence not eligible for CENVAT credit as also that the said raw sugar which was imported was exempted in their advance license and hence CENVAT credit cannot be allowed. He relied upon the decision of the Tribunal in the case of Deep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n PP Woven Jumbo sacks of 2 tonnes capacity each; that this was done to protect sugar during its transportation and subsequent storage in factory; that Cenvat Credit was taken of the amount of Central Excise Duty paid on jumbo sacks; that jumbo sacks are used in or in relation to manufacture of final products as they are first used for transportation of raw sugar and then for storage in factory; that this is necessary to prevent deterioration of raw sugar which is hygroscopic in nature; that upon issue to manufacture sugar in jumbo sacks is taken to bin and the sacks are cut open and raw is poured into the bin; that from there raw sugar is taken in a continuous process through hot water line and sugar melter and other process till final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory as per following case laws. i) Vikram Cements Vs CCE 2006 (194)ELT 3 (SC) ii) Jaypee Rewa Cements Vs CCE 2001(133) ELT 3(SC) That import of raw sugar under Advance Licence Scheme is not valid ground to deny credit on jumbo sacks; that order of Asst. Commissioner in earlier proceedings had been in favour of assessees; that sending of inputs to other premises before bringing them to factory was permissible as under sub-rule (5) of Rule 4 of CCR 2004. Inputs could be sent to job worker for any purpose as long as inputs as such or processed are brought back within 180 days; that as the credit was correctly availed demand was not sustainable and consequently no interest or penalty was payable. 8. It is seen that the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X
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