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V.V.F. Ltd., Navsari Oil Products Ltd. Versus Commissioner of Central Excise

2015 (11) TMI 660 - CESTAT MUMBAI

Manufacture - labelling and packing from bulk container to carboys - sale of goods from the warehouse / dealers at higher price - Demand of differential duty - Held that:- Board vide Circular dated 16/12/2009 has examined this very issue and after examining both - before amendment on 01/03/2008 the relevant note, has clarified that the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into smaller drums cannot be said to be covered by the sa .....

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nts 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 goods are unloaded into carboys of 90 litres and carboys of different capacity. On these carboys name of the manufacturer, quantity, batch number, etc. are .....

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ai on the repacked goods. 3. Learned counsel for the appellants submit that the Board vide Circular No. 910/30/2009-CX dated 16/12/2009 has clarified that the tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into small drums does not amount to manufacture. Learned counsel also submitted the following case law in support of this contention. (i) Commissioner of Central Excise, Chennai vs. Sigma Scientific Co. Ltd. 2009 (233) ELT 532 (Tri.Chen .....

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ucts 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, q .....

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that it is with these processes that goods have become marketable. In support of the contention, learned AR rely on the following case laws: (a) Air Liquide North India Pvt. Ltd. vs. Commissioner of Central Excise, Jaipur I 2011 (271) ELT 321 (SC); (b) Surya Air Products Pvt. Ltd. vs. Commissioner of Central Excise, Chandigarh 2012 (283) ELT 107 (Tri.-Del.); (c) Abdos Trading Co. Pvt. Ltd. vs. Commissioner of Central Excise, Kolkata II 2013 (290) ELT 467 (Tri.-Kolkata) 5. Learned counsel for th .....

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id. Learned counsel submits that in the facts 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 : Cla .....

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008 budget, it has been contested that the said activity is covered by the present wordings of the Chapter note. The relevant portions of the chapter note reads as under: Before Amendment (1.03.2008) 10. In relation to products of this Chapter, labelling or relabelling 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 amount to 'manufacture'. After amendment (1.03.2008) 10. In relatio .....

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