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Deepak Nitrite Ltd Versus Commissioner Of Central Excise, Raigad

2016 (2) TMI 149 - CESTAT MUMBAI

Reversal of CENVAT credit - clearance of inputs as such or clearance of manufactured product - product received from the job worker - demand of the duty liability with interest was confirmed and penalties were imposed - whether the appellant is required to reverse the Cenvat Credit availed as sought by the revenue authorities or otherwise, on the clearances of the said product? - Held that:- The said product is undergoing the process of removal of moisture is not in dispute. In our considered vi .....

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so further to be noted removal of moisture from said product, appellant has to empty from the containers which was received from the job workers, and after removal of moisture, quality test repack them in new containers and label the said product as their own products, which activity falls within ambit of chapter note no. 10 of the chapter 29 and we have to hold that the said product is manufactured by the appellant, it can be seen that the CENVAT credit was correctly availed by the appellant, t .....

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ppeal No. AT/387/RGD/2005 dated 25/07/2005. 2. The relevant facts that arises for consideration are appellant herein are manufacturer of excisable goods falling under chapter 28, 29 of the schedule to Central Excise Tariff Act 1985. During the period June, 2003 to June, 2004 appellant had sent raw materials on payment of duty to the job worker for the manufacture of the product paracumidine (the said product), the job worker after manufacture of the said product, sends back to appellant on payme .....

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duty liability with interest was confirmed and penalties were imposed. On an appeal, the first appellate authority also concurred with the adjudicating authority. 3. Learned counsel would submit that the clearances of said product was effected after enhancement of product value, the said product was not input which was cleared as such. It is his submission that the duty paid by them on the said product is on the basis of the transaction value as a final product, as the same was to be considered .....

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lso the majority judgment of the tribunal in the case of Jindal Drugs Ltd.- 2015-TIOL-857-CESTAT-MUM. 4. Learned departmental representative would draw our attention to the show cause notice and the annexure there to and submit that many times, the appellant removed the said product at the prices lower than the amount paid by him to the job worker. It is his submission that the process undertaken by the appellant will not fall under the mischief of note no. 10 to the chapter 29 as appellant is n .....

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oduct. 7. Undisputed facts are the appellant receive the said product on discharge the duty liability from the job worker, the job worker's duty liability is not question; the said product is undergoing the process of removable of moisture, checking of quality control and tests, packing and labeling; the said product is cleared by the appellant to their purchasers as their product on the transaction value by discharging Excise duty. 8. On the backdrop of the factual matrix as recorded herein .....

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pletion of a manufactured product; (ii) which is specified in relation to any goods in, the Section or Chapter notes of 16[ the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to 17[manufacture: or] (iii) which, in relation to any goods specified in the Third Schedule , involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any othe .....

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