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2018 (5) TMI 23 - AT - Central ExciseClandestine removal - textile auxiliary chemicals - Though it was claimed that it was the Bhilwara unit which was engaged in the manufacture micro emulsion concentrate (MECT) that was sent to the appellant at Ahmedabad for dilution by adding water before supply in market, it was alleged by central excise authorities that it was the appellant who had engaged in manufacture of goods that were liable to duty. Held that: - The process of manufacture of textile auxiliary chemical requires addition of emulsifier which serves as an active agent with the base material and the resultant products are distinguishable from the input in name, quality, character and use. Consequently, the process carried out by the appellant is undoubtedly manufacture within the meaning of section 2(f) of Central Excise Act, 1944. The significance of computation of clearances based on the paper slips cannot be washed away. Mere assertion of non-dutiability is not a substitute for evidence. No submission was made during the course of hearing except inadequacy of evidence and absence of facility to carry out any activity other than blending with water. The appellant is, accordingly, liable to duties of excise on the product cleared by them which was admittedly not discharged - demand upheld. Appeal dismissed - decided against appellant.
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