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TMI Blog2020 (2) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the process of cutting, slitting etc. of jumbo rolls do not result into manufacture. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 1642 of 2010, 1643 of 2010 - A/85004-85005/2020 - Dated:- 2-1-2020 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Ravinder Jain, Consultant, for the Appellant Ms. Anuradha Parab, Assistant Commissioner, Authorised Representative for the Respondent ORDER PER: DR. D.M. MISRA These appeals are filed against order-in-original No. 36/BR-36/Th-I/2010 dated 30.07.2010 passed by Commissioner of Central Excise, Thane-I. 2. Briefly stated the facts of the case are that the appellants are engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olls not admissible to them. He submits that subsequently, Notification No. 24/2012-CE(NT) dated 19.04.2012 was issued by the Government regularizing the cenvat credit availed on rolls which were subjected to the process of cutting, slitting and printing till 15th March 2012. In other words, cenvat credit availed on jumbo rolls was not required to be reversed on the ground that cutting, slitting etc. did not amount to manufacture. He has submitted that, interpreting the said notification, this Tribunal in a series of cases including in the case of CCE, Pune-II vs. Associated Capsules Ltd. 2014 (300) ELT 536 (Tri.-Mumbai) and CCE, Daman vs. Medley Pharmaceuticals Ltd. 2013 (292) ELT 100 (Tri.-Ahmd.), held that cenvat credit availed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd input services used in the making of the said final product, shall not be required to be reversed, notwithstanding that the process of cutting, slitting and printing of aluminium foils have been held as not amounting to manufacture by the Central Excise and Service Tax Appellate Tribunal by its order in Appeal No. 3181 of 2010 in the case of M/s. Printo India Graphics (P) Ltd. v. CCE, Delhi and upheld by the Supreme Court in Civil Appeal No. 8533 of 2011, subject to the following conditions, namely :- (a) the said non-reversal shall be allowed only for the CENVAT credit taken upto the 15th of March, 2012. (b) the said non-reversal shall be allowed only when excise duty has been paid on removal of the said final product. (c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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