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June 2015

[2015]-TIOL-566-HC-MUM [Commissioner of Central Excise vs. Paper Products Ltd].

By K. B. Bhujle Advocate
Reading Time 1 mins
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A clear rethink is necessary when blindly some ratio of a Judgment of the Apex Court and dehors the factual position is relied upon to file frivolous Appeals.

Facts:
Assessee was a manufacturer and was availing CENVAT credit on inputs and capital goods used in or in relation to the manufacture of final product. The department issued a show cause notice contending that the activity did not amount to manufacture relying on a decision of the Apex Court and the claim to CENVAT credit was ineligible. The Tribunal allowed the appeal of the Assesse and the department is in appeal.

Held:
The Hon’ble High Court held that the decision of the Apex Court is clearly distinguishable which exercise has already been done by the Tribunal and thus the appeal is dismissed as devoid of any merits.

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