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2013 (11) TMI 1107 - AT - Central ExciseActivity of Putting Label on goods - Denial of cenvat credit - Polyurethane resin imported and cleared without any processing or manufacture – Whether the Process amounts to manufacture or not – Held that:- Only the activity that is being carried out on these goods is putting a label describing the goods as ‘solvent free adhesives’ with particular code number - There is no provision under the law, which will lead the said activity to be deemed to be amounting to manufacture - Selling adhesives and solvent together does not amount to manufacture – Relying upon CCE, Mumbai-III v. Converter Adhesives & Chemicals (P) Ltd. [2005 (8) TMI 17 - SUPREME COURT OF INDIA] - the activity carried out on polyurethane resin would not amount to manufacture. Whole of the credit availed does not appear to be used for clearance of polyurethane resin or adhesive, the lower authority directed to examine how much credit has been utilized for the clearance of polyurethane resin on which credit was availed and demand has to be reduced to that extent – Decided in favour of Assessee
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