2018 (3) TMI 481

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..... il of CENVAT Credit - Once duty has been collected on the clearance of all the imported items whether as such or after some processing, are deemed to have been manufactured - appeal dismissed - decided against Revenue.
Mr. CJ Mathew, Member (Technical) Shri KM D'Souza, Asst. Commr (AR) - for Appellant Shri SL Choudhary, Manager - for Respondent ORDER Per: CJ Mathew Dispute arising from ord .....

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..... oval from the premises of the appellant and that part of the duty had been paid by debit of CENVAT Credit account. 2. The contention of the appellant is that the goods were subject to repacking which is tantamount to manufacture and, hence, duty was paid on clearance which rendered them eligible for availment of CENVAT credit of additional duty suffered on inputs. The first appellate authority di .....

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..... 08, is deemed to be manufactured. In so far as the 'parts of printing machine' and 'printer head' are concerned, Revenue is unable to establish any case for ineligibility to avail of CENVAT Credit. Once duty has been collected on the clearance of all the imported items whether as such or after some processing, are deemed to have been manufactured. It is well settled that once duty of central excis .....

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