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2014 (1) TMI 1163 - AT - Central ExciseActivity manufacture or not – Mixing of masala could be treated as manufacture for captive use in the manufacture of final exempted product – Waiver of pre-deposit – Held that:- Prima facie, mere mixing of various ready to use masalas along with some other ingredients for captive consumption, may not be held to be manufacturing activity - instead of first mixing the various masalas, masalas could have also been used directly on the final product - It is for the sake of convenience practicability and uniformity of taste that masalas are first mixed and then sprinkled - with the transfer of such interim product to the appellant’s own factory located elsewhere does not reflect the marketability of the product; in as much as the admittedly said product is not being available in packed condition for a third party to buy the same – Pre-deposits waived till the disposal – stay granted.
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