Court :
CESTAT New Delhi
Brief :
Appellant herein M/s.Sundaram Packaging India Pvt. Ltd. is engaged in manufacture of PP woven fabrics and are also the recipient of few services as that of Goods Transport Agency Service, Manpower Recruitment Agency Service and Legal ConsultancyService etc. They were also availing the benefit of Cenvat Credit oninputs, input services and capital goods under Cenvat Credit Rules,2004. During the course of audit for the period 2016-17, Department noticed that appellant had cleared empty polythenebags of raw-material, empty drum of power oil worth Rs.33,62,307/- in the name of waste sales without payment ofduty, despite that the goods so cleared were non-excisable.
Citation :
Excise Appeal No. 51633 of 2019 [SM]
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