TMI Blog2012 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of the customer. Aforesaid does not amount to manufacture, as well as question of repacking from bulk pack to retail packs also does not arise – Decided in favor of assessee. - 796 of 2006 - - - Dated:- 13-3-2012 - Shri P. G. Chacko, Shri M. Veeraiyan, JJ. Mr. M.M. Ravi Rajendran, Deputy Commissioner (AR) for appellant Mr. Murali, Advocate for respondent [Order per: P.G. Chacko]: This appeal is directed against the appellate Commissioner s order setting aside an order passed by the original authority against the assessee. In adjudication of a show-cause notice, the original authority had confirmed a demand of duty against the assessee in respect of certain P or P medicaments cleared by them from 8.1.2005 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Act, 1985 the goods were liable to be assessed to duty in terms of Section 4A ibid, and accordingly the relevant show-cause notice was issued. The learned Commissioner (Appeals) carefully examined the above activity and held that it did not amount to manufacture . He further held that the only requirement on the part of the assessee at the time of despatch of the goods to consumers was to reverse the CENVAT credit, which had been taken at the time of receipt of the medicaments from Nagarjunasagar unit. The assessee was found to have reversed the credit and, therefore, the demand of duty was set aside and the penalty vacated. 2. The learned Deputy Commissioner (AR) has reiterated the grounds of this appeal and has also referred to Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given careful consideration to the submissions. The Chapter Note under consideration reads as follows : In relation to products of heading 3003 or 3004, conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . The repacking referred to in the above Note is one from bulk pack to retail packs. This is not something which was done in the present case of the respondent. It is an admitted fact that small quantities of retail packs of various medicines were taken from different cartons received from the Nagarjunasagar unit and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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