TMI Blog2015 (11) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... ous case laws cited by the learned counsel, we allow the appeals. - Decided in favour of assessee. - Appeal Nos. E/1233 & 1234/2005 - - - Dated:- 16-7-2015 - P. K. Jain, Member (T) And S. S. Garg, Member (J) For the Appellant : Shri Vishal Agarwal, Adv For the Respondent : Shri N N Prabhudesai, Superintendent (AR) ORDER Per P K Jain Brief facts of the case are that the appellants at their units located in Gujarat are manufacturing fatty acids, Oleic 26, Oleic 20 and LOFA. These goods are classifiable under Chapter 38. They pay excise duty and clear such goods in lorry tankers from the manufacturing units located in Gujarat and bring to Mumbai. In Mumbai, they have registration as a registered dealer. The duty-paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT-MUM 4. Learned AR on the other hand, opposes the appellants contention and submits that as per Chapter Note 5 to Chapter 38 in relation to products of this Chapter (other than products of heading No. 38.08), labelling or relabeling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amounts 'manufacture'. Learned AR submits that it will be seen from the statement of Shri R.H. Subramanium, Manager and Authorised Signatory of the appellant, that their activities include offloading of the goods in the carboys, repacking of goods, storing the carboys in the godown, quantity of goods to be packed in pre-determined manner, purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case, extended period of limitation is not invokable and also in case it is held that extended period is invokable then they should be given the benefit of credit of duty paid on the inputs. 6. We have considered the submissions. We find that Board vide Circular dated 16/12/2009 (supra) has examined this very issue and after examining both - before amendment on 01/03/2008 the relevant note and after amendment has to say as under: Subject : Clarification regarding labelling and repacking etc. amounting to manufacture. It has been brought to the notice of Board that certain dealers are receiving liquid chemicals in bulk in containers and offloading the same at the dealers premises or godown into drums of 200ltrs for subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 626 (T)], held that As per Note quoted above, labelling or re-labelling of the container should take place at a time when the goods are packed from bulk packs to retail packs. The assessee was not getting Ammonia in bulk packs. They were getting it in tankers. Ammonia gas brought in tankers can never be termed as brought in bulk packs. So the assessee was not repacking the goods from bulk packs to retail packs. Accordingly the activity undertaken by the assessee in filling the smaller container from bulk container namely tankers can never fall within the fiction of manufacture as envisaged by Note 10 quoted above. 4. Therefore the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tanke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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