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TMI Blog2024 (2) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... nwards and order its recovery under Rules 12/14 of CENVAT Credit Rules, 2002/2004. Learned Commissioner has also ordered for recovery of the interest under Section 11AB of the Central Excise Act, 1944 and also imposed equal penalty under Rule 15 of CENVAT Credit Rules, 2004. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of 'Plastic Laminates' falling under Chapter sub-Heading No. 3920.38 and its Pouches falling under Chapter sub-Heading No. 3923.90 of the First Schedule to the Central Excise Tariff Act, 1985. These plastic laminates are further used by the buyers for making packing pouches for Pan Masala and Namkeen Snacks etc. The appellants are availing CENVAT credit on capital goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the facts, the law and the binding judicial precedents. He further submits that the appellants are manufacturer of Printed Laminated Polyester Films and since 1993, they have been paying Central Excise duty on Printed Laminated Polyester Films, that in terms of the Board's Circular No.93/75/86-CX-III dated 09.10.1986, the process of making lacquered/ laminated/ metalized films from duty paid plain/ bare plastic films would amount to manufacture, that it is only sometime in 2004 that the Hon'ble Apex Court, in the case of Metlex (I) Pvt. Ltd. (supra), held that the process undertaken by the appellant does not amount to manufacture, that the Central Excise Tariff was amended by the Government sometime in 2007 and only from 2007, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than the CENVAT credit. 5. Learned Counsel further submits that this issue is no more res integra and has been decided by several Benches of the Tribunal. Learned Counsel relied upon the decision in the case of Markwell Paper Plast Pvt. Ltd. Vs CCE, Noida - 2012 (285) ELT 76 (Tri. Del.) wherein the Tribunal while discussing the admissibility when process undertaken did not amount to manufacture, it has been held that CENVAT credit is admissible if such inputs cleared on payment of duty which would amount to reversal of credit availed. He further submits that the decision of the Tribunal in the case of Markwell Paper Plast Pvt. Ltd. (supra) has been affirmed by the Hon'ble Delhi High Court as reported in 2015 (315) ELT 540. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed by them. He further submits that the Tribunal's decision in Ajinkya case has been affirmed by the Hon'ble Bombay High Court as reported in 2013 (294) ELT 203. He also relied upon the following decisions wherein also, the Tribunal has followed the earlier decision and the demand of CENVAT credit has been dropped: * Balaji Aluminimum Alloys Pvt. Ltd. Vs CCE, Delhi-IV - 2019 (365) ELT 551 (Tri. Chan.) * CCE & ST Vs J & K.V. Gravita Metals - 2020 (372) ELT 172 (Tri. Chan.) * Domino Printech India Pvt. Ltd. Vs CCE, Delhi-III - 2020 (372) ELT 96 (Tri. Chan. 6. On the other hand, learned Authorized Representative for the Department reiterated the findings of the impugned order. 7. After considering the submissions of both th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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