9911796707
TMI Blog2025 (4) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... er") passed by the Commissioner of Central Excise, Kolkata-III Commissionerate, 180, Shantipally, Rajdanga Main Road, Kolkata - 700 107. 2. The facts of the case in brief are that the appellant was engaged in the manufacture of HDPE/PP Woven Fabrics (Plain & Laminated) falling under Chapter sub-heading 39269099 of the Scheduled to the Central Excise Tariff Act, 1985 and HDPE/PP Woven Sacks falling under Chapter sub-heading 39232100 in their factory at Murgacha, Jugberia, Sodpur. The appellant was availing CENVAT Credit of duty paid on inputs viz. PP/HDPE/LLDPE Granules, Calcium Compound, Master Batch and PP/HDPE & Woven Fabrics. The said inputs are used in the manufacture of their final products. The appellant was clearing their finished g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken by the appellant is does not amount to manufacture and hence, availment of credit on the inputs is irregular. 3.2. Aggrieved against the confirmation of the demands in the impugned order, the appellant has filed this appeal. 4. During the course of hearing, the appellant submits that the Department had accepted when they paid duty on the finished goods. It is argued that if the finished products attract duty, then the CENVAT Credit availed on the inputs used in the manufacture of the said finished goods cannot be denied, even if the process does not amount to manufacture. In support of their contentions, the appellant cite the following decisions: (i) Commissioner of C.Ex. & Cus., Surat-III v. M/s. Creative Enterprises report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that when the appellant paid duty on the finished goods, the Department has accepted the same. We are of the considered view that if the finished products attract duty, then the CENVAT Credit availed on the inputs used in the manufacture of the said finished goods cannot be denied, even if the process does not amount to manufacture. We find that this view has been held by the Hon'ble Gujarat High Court in the case of Commissioner of C.Ex. & Cus., Surat-III v. M/s. Creative Enterprises reported in 2009 (235) E.L.T. 785 (Guj.). In this case, initially, the Tribunal had granted the benefit of MODVAT Credit despite the final product not being dutiable as the activity did not amount to manufacture. The Department filed an Appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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