CCE Vs. HINDUSTAN LEVER LIMITED

JUDGEMENT

(1.) HEARD both the sides.

(2.) THE Revenue filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the benefit of Cenvat credit in respect of kraft paper and nickel catalyst on the ground that these are used in the manufacture of intermediate goods which are further used in the manufacture of final products which are cleared on payment of duty.

(3.) IT is not disputed by the Revenue that the intermediate products, in which the inputs are used are further used in the manufacture of final products which are cleared on payment of duty. This issue is already settled by the Hon'ble High Court in the case of Ponds (India) Ltd. v. CCE and the decision of the Larger Bench in the case of Ballarpur Industries Limited (supra) where the Hon'ble High Court held that the inputs credit is admissible for the material which is used in the manufacture of intermediate product i.e. container though exempted, in which the final product is packed and cleared on payment of duty. In view of the above decision of the Hon'ble Madras High Court and the decision of the Larger bench of the Tribunal, the appeal is dismissed.