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Applicability of excise on pulverisation of sugar

Central Excise - Started By: - Uttam Jain - Dated:- 2-3-2016 Last Replied Date:- 4-3-2016 - Whether pulverization of sugar amounts to manufacture?One dealer who is purchasing sugar from manufacturer who is charging excise duty and cess on his sales bill..and dealer is pulverising sugar and packing in the size of 50 and 100kg packs under its own brand and then selling it to other party who's using the same for making cookies and confectionery.If we want to passed on the excise whether he need .....

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se the registration is not necessary.In view of my reply to your query 1 answer to your 3rd query is Nil - Reply By KASTURI SETHI - The Reply = Sh.Uttam Jain Ji, I fully agree with the reply of Sh.Rajagopalan Ranganathan, Sir. No new product emerges as a result of process of pulverization. Hence this process does not amount to manufacture under Section 2 (f) of Central Excise Act. For passing on Cenvat Credit, registration is required under Rule 9 of Central Excise Rules, 2002 - Reply By KASTURI .....

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uch for your valuable feedback sir.I would like to draw your attenntion on few more points1.As per defination of deemed manufacturing,packing or repacking or labelling or relabelling would amount to manufacturing, still he is liable to register as a first stage dealer2 In case dealer is printing MRP on the packets removing from the factory whether he would be liable to pay excise duty on the MRP printed on the packets removed from the factory and liable to register as a manufacturer.Please sugge .....

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