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2013 (11) TMI 781 - CESTAT MUMBAIClearance of duty paid imported goods as such - Reversal of cenvat credit as per Rule 3(5) of cenvat credit rules - Held that:- There is no chapter note under Chapter 39 of the Central Excise Tariff to show that repacking amounts to manufacture - The applicants while clearing polymer as such, reclassified the same under Chapter 38 of the Central Excise Tariff - as the applicants are clearing the imported duty paid polymer on which credit has been availed as such, therefore the applicants are liable to reverse the credit availed in respect of polymer. Activity Manufacture or not as per section 2(f) of the central excise act - The applicants never disclosed to the Revenue regarding their activity that they are clearing polymer as such rather the applicants have shown in their declaration as chemical additives - The applicants are receiving polymer in metal crates and the polymer is debulked from metal crates into bags and the polymer bags are cleaned, repacked and relabeled - the activity cannot be considered as amounting to manufacture as per the provisions of Section 2(f) of the Central Excise Act. Waiver of Pre-deposit - The applicants have not made out a prima facie case for total waiver of duty - The applicants are directed to deposit an amount equal to 50% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – half of the amount granted to be stayed.
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