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2016 (9) TMI 1015 - AT - Central ExciseManufacture - whether the appellant-assessee is the ‘manufacturer’ of PET bottle - appellant-assessee procures pre-forms required to manufacture of PET bottles and supply the same to job worker who converts the pre-forms into PET bottles and there upon fills the same with fruit pulp which is an exempted product - Held that:- the appellant-assessee cannot be considered as a ‘manufacturer’ of PET bottle for the simple reason that they have not undertaken any such process. In other words, if they supply pre-form to the job worker to be converted into PET bottles and for the further use in packing the fruit pulp, the same cannot make the appellant -assessee as a manufacturer. The admitted fact of the case is the job worker is an independent legal entity and irrespective of ownership of pre-form or the PET bottle the appellant-assessee having been not involved in any process of manufacture cannot be held as a manufacturer for excise duty purposes. Notification No. 10/96-CE dated 23.07.1996 - captive consumption - eligibility for exemption - Held that:- it is found that the fruit pulp cannot be marketed without being packed in the bottle. The packed fruit pulp is the product subjected to excise levy. In the manufacture of such packed fruit pulp, PET bottle is apparently consumed. By applying to the ratio of decision of the Tribunal in the case of Mihijam Vanaspati Limited vs. CCE, Jamshedpur [2001 (1) TMI 152 - CEGAT, KOLKATA]and also in Rama Phosphate Ltd. vs. CCE, Indore [2002 (12) TMI 291 - CEGAT, NEW DELHI] wherein Tribunal held that when the tin containers manufactured by the appellant are captively used for packing vanaspati within the factory, the exemption is available to such tin container, the exemption is available to appellant-assessee. - Decided in favour of assessee
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