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2011 (4) TMI 675 - AT - Central ExciseManufacture - Marketable - section 2(f) - manufacture of various food products and one of those products being infant foods which is sold under the brand name 'lectogen' and 'cerelac' - held that:- the process of intermixing of vitamins is not done in the course of process of manufacture of final product i.e. baby food. But it is an independent process, as a result of which a distinct commodity emerges which is thereafter utilized as and when required as the input for the manufacture of final product. - the activity undertaken by the assessee is nothing but the manufacture. Regarding marketability - Identical product versus Similar product - the intermixture of vitamin produced on completion of the process of intermixing is captively used - intermixture of vitamin has shelf life - it is absolutely clear that the product in question is for all purposes a complete product, and it does not require any further processing for its consumption in the manufacture of the final product. Similar such product was procured by the appellants from the market which is established by the invoices placed on record, and the fact stands corroborated by the statement of the officers of the appellant company. All the ingredients of the marketability aspect of the product in question stand fully satisfied and established. Meaning and scope of the term 'Consumer' - Charter Note 11 to Chapter 29 - held that:- Merely because the product in question is not being bought and sold in the market or that there is no activity of repacking from the bulk packs to the retail packs, the product cannot escape the applicability of the latter portion of the Note 11 of the said Chapter. It is not only the activity of mixing of different vitamins but the collection thereof in containers and labeling with specific name followed by the product being stored in the shelf and used as and when required by the appellants and thus is captively consumed and at the same time. The word 'consumer' in the said Note 11 of Chapter 29 of the Central Excise Tariff Act, 1985 means any consumer including an industrial consumer and the said word is not related exclusively to retail consumer. The expression “any other treatment” is not confined to treatment in the nature adopting the attributes of the marketability to a product having absolutely no marketability prior to such treatment. The said expression includes any treatment including the treatment adopted to acquire of those attributes of marketability which the product did not possess prior to such treatment even though the product might have possessed other attributes of marketability. It is immaterial whether the product which are to be treated for rendering them marketable were having any attribute of marketability or not prior to adoption of any such treatment. The expression ‘retail pack’ does not relate to retail consumer. It refers to the circumstances in which the retail pack is made available to a consumer who may procure such goods even in bulk.
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