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2019 (12) TMI 1373 - AT - Central ExciseLevy of Duty - Process amounting to manufacture - preparation of ‘printing paste’ - HELD THAT:- In the present case, the show-cause notice was issued to the appellant way back in 1990 alleging that the appellant had manufactured and captively consumed printing paste in their factory premises falling under Chapter sub-heading 3204.29 but failed to discharge duty on the same - the appellant had produced purchase invoice of dyes issued by M/s Jaysynth Dyes Stuff (I) Ltd., BPCL, India Chemicals indicating that the dyes purchased by them were standardized one. Also, SASMIRA’s certificate produced by the appellants reveals that printing paste prepared by the appellant are of short shelf life and cannot be marketable. Thus, in view of the overwhelming evidence and in absence of any contrary evidence produced by the Revenue to show that the printing paste manufactured by the appellant in their factory premises was from non-standardized, non-formulated or non-prepared dyes, the order confirming the duty holding that the printing paste prepared by the appellant resulted into ‘manufacture’ within definition of Section 2(f) of Central Excise Act, 1944 and accordingly dutiable under Chapter sub-heading 3204.29 of Central Excise Tariff Act, 1985, cannot be sustained. Appeal allowed - decided in favor of appellant.
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