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2013 (9) TMI 813 - CESTAT NEW DELHICenvat Credit of Additional Duty of Customs (CVD) - whether repacking of goods amount to manufacture of not - import of cerium chloride - Held that:- adoption of any other treatment to render the product marketable to the customer” shall amount to manufacture. It is not only packing of the goods into retail packs which amounts to manufacture. Further, it is also to be noted that Cenvat Credit Scheme is for ensuring that the credit chain from the bulk stage to the ultimate consumer is not broken. The chemical under consideration by its very nature is to be used in industrial processes and different users requiring it may need it in different quantities. What is “retail sale” depend on the product involved - Applicant had made out a prima facie case for total waiver of duty and penalty demanded under the impugned order. I grant such wavier for admission of the appeal - Decided in favour of assessee.
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