Metalizing Polypropylene and Polyester Films Qualifies as Manufacturing, Allowing Cenvat Credit Refund u/r 5 for Exports.

Manufacture - activity of metalizing - metalized polypropylene film and metalized polyester film - the activity undertaken by the assessee amounts to manufacturer, therefore, the assessee is entitled to refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 which remains unutilized in the Cenvat credit account on export of goods - AT .....

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