Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]
The tribunal observed that laminating/ metallising of duty paid film does not amount to manufacture as the product is a film to start with and remains a film after lamination or metallization and no new and distinct products comes into existence
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that process of making lacquered plastic film not amounts to manufacture and CENVAT credit is admissible if such inputs are cleared on payment of duty. M/s Sandeep Laminators Pvt. Ltd, the appellants are engaged in the manufacture of…
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