9911796707
TMI Blog2012 (12) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant repack this chemical into smaller packs of 25 Kg. each and the packages are also relebelled for further sale. The appellant treating this activity as manufacture in terms of the Chapter note 9 to Chapter 28 of the schedule to the Central Excise Tariff, paid central excise duty on the clearances of 25 kg. packs and while doing so they took cenvat credit of additional custom duty paid at the time of import of the chemical in bulk. The cenvat credit of additional custom duty of cerium chloride was Rs.2,62,433/-. In addition to this they also avail cenvat credit of Rs. 10,481/- in respect of service tax on certain services availed in clearance of the cerium chloride. Another cenvat credit of Rs. 18,661/- was availed on GTA servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketable to the customer, shall amount to manufacture; that the appellant import cerium chloride in 1 MT pack and the same is repacked into 25 kg. packs; that 25 kg. packs are sold in retail, the retail packs are relabelled, that the process undertaken by the appellant therefore amounts to manufacture in terms of Chapter note 9 of Chapter 28; that in this regard he relies upon the judgment of Division Bench of the Tribunal in the case of M/s Nestle India Ltd. reported in 2011 (270) ELT 575; that since the appellant process amount to manufacture, cenvat credit of additional custom duty on cerium chloride and cenvat credit on certain input services has been correctly taken; that in any case even if the process undertaken by the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - in respect of GTA service availed by the appellant for transportation of glass cullets is concerned, I find that it is not denied that glass cullets have been used in the manufacture of lead oxide and zinc oxide by the appellant. Since the glass cullets are used in manufacture of zinc oxide and lead oxide service tax in respect of GTA services used for transportation of the glass cullets cannot be denied. Therefore, the impugned order denying credit of Rs. 18,661/- in respect of GTA service availed by the appellant for transport of glass cullets is not sustainable and is liable to be set aside. 6. As regards the cenvat credit of Rs. 2,62,433/- of the additional custom duty paid on the bulk packs on cerium chloride and cenvat credit of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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