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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Cenvat Credit - the activity of printing/laminating of BOPP ...


Printing and laminating BOPP films for biscuit packaging is manufacturing; Cenvat credit on inputs correctly availed.

June 29, 2016

Case Laws     Central Excise     AT

Cenvat Credit - the activity of printing/laminating of BOPP films which were used as laminated wrapper for packing of biscuits by the appellant shall amount to manufacture - the appellant has rightly availed the credit on BOPP films and other inputs used in making printed laminated sheets. - AT

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