9911796707
TMI Blog2009 (1) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized said credit for payment of duty on the finished goods. A dispute arose in relation to 47 items manufactured by the appellants which are listed below :- Breading Table Expr Stand Sandwich Station C/W Fridge Heated Counter Wanner, 5 Pan Cap.Std Aces Holding Cabinet, Half Sz, FrLd Gls Dr Holding Cabinet, FulL Sz, FrLd, Glass Dr Middlebymarshall Gas Fire Conveyor Oven Aluminium Perforated Full Size Pan Aluminium Full Size Bun Pan 18x26" Blodgett Oven Ctb/Ctbr Bun Toaster Diffuser Retainer French Fry Scoop Bottle Storage Tray Charbroiler Toast Master Electric Fryer Digital Solid State Fabristil Adon Unit Hot And Cold Filter Mach - Mfs-45 French Fries Stn With Dual Heater French Fry Rack Griddle Plate Toast Master Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nawati on behalf of the appellants submits that the contention of the Revenue that the process undertaken by the appellants does not amount to manufacture is not correct and he submits the details of the process undertaken by the appellant company as under :- S. No. Finished Goods Activities 1 Conveyor Oven (a) Physical verification of Goods Received in containers (b) Pre-receipt verification - Goods in triple packing Primary Packing Polybags & Thermocol Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Assembly of conversion kit from Natural Gas to LPG (e) Fitting Cap screw (f) Fitting 'O' ring (g) Adjustment of Pressure Regulator (h) Fitting of Spring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing Primary Packing Polybags & Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Breading Table SS (e) Branding and Issuing Serial Number (g) PDI (h) Packing 5 Holding cabinet (a) Physical verification of Goods Received in containers (b) Pre-receipt verification -Goods in triple packing Primary Packing Polybags & Thermocol Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Branding and Issuing Serial Number (e) PDI (f) Packing 6 Fisher & Pikle (a) Physical verification of Goods Received in containers (b) Pre-receipt verification - Goods in triple packing Primary Packing Polyb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; Thermocol Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Door Assembly (e) Performance Testing (f) Hot Water and Cold Water (g) Branding and Issuing Serial Number (h) PDI (i) Packing He submits that appellants have production registers/documents to show that the above processes have actually been carried out and the imported inputs cannot be cleared as such but have to be customized based on specific requirements of the customers which was done and therefore it cannot be said that process does not amount to manufacture. Further he submits that as per Section Note 6 to Section 16, states that the conversion of incomplete or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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