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2018 (6) TMI 181 - AT - Central ExciseManufacture or not - CENVAT credit of the counterveiling duty paid on imported Hydrogen Peroxide - imported Hydrogen Peroxide in 30 Kgs and 65Kgs individual cans - demand of CENVAT credit on the ground that there is no manufacture - It is the case of the appellant that they are undertaking the activity of addition of stabilizers, stirring the Hydrogen Peroxide and relabeling the said containers as their own product, is an activity recognised as a manufacture - Held that:- The activity would amount to manufacture if labelling or relabelling of the containers are undertaken after repacking from bulk packs - In the case in hand it is undisputed that Hydrogen Peroxide imported in 65 Kgs and 30 Kg containers were relabelled after adding stabilizers and stirring the Hydrogen Peroxide as their own product. The activity of repacking from bulk pack to retail packs has not taken place in the case in hand, hence chapter note 9 of Chapter 28 is not applicable. As already recorded, in the case in hand, appellant has paid less duty than the CENVAT credit availed on Hydrogen Peroxide cleared as manufactured product - demand upheld. Appeal dismissed - decided against appellant.
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