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2023 (9) TMI 875 - AT - CustomsAppellant is manufacturer or not - use of factory of loan licensee - benefit of N/N. 50/2017-cus dated 30.7.2017 - benefit denied solely because the (duty-free) goods imported were used in the factory of loan licensee, i.e. M/s Tuton Pharma, Ahmedabad, and not the appellant's own factory - suppression of facts or not - invocation of extended period of limitation under Section 28 of the Customs Act, 1962 - HELD THAT:- The matter stand largely covered by the decision in the case of M/S FDC LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR [2016 (12) TMI 1270 - CESTAT MUMBAI] which is in relation to job-work under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 only and it was held that even though the factory is of the loan licensee but use is on behalf the appellant therefore there is no violation of condition of the Customs Rules, 1996. So far as the decision cited by learned AR are concerned, in COMMISSIONER OF CENTRAL EXCISE, GOA VERSUS M/S. COSME FARMA LABORATORIES LTD. [2015 (4) TMI 355 - SUPREME COURT], the question was different and the dispute related to whether the ‘manufacturer’ or ‘principal’ who is owner and manufacturer in the given facts and circumstances of the matter - Further, in the case of CCE, BELAPUR VERSUS FERRING PHARMACEUTICALS PVT. LTD. [2017 (11) TMI 1510 - CESTAT MUMBAI], the single Member Bench in the facts of the case, held that loan licensee to be treated as manufacturer and further in the facts of the issue the cancellation of registration as manufacturer was required, and does not match with the present case. Appeal allowed.
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