TMI Blog2016 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Limited [2015 (10) TMI 566 - SUPREME COURT] read with the decision of the Hon'ble Allahabad High Court in the case of CCE, Lucknow vs. Kisan Sahakari Chini Mills Limited [2013 (10) TMI 1197 - ALLAHABAD HIGH COURT]. - Decided in favour of appellant - Appeal No. E/947/2012 - A/10732/2016 - Dated:- 24-8-2016 - Mr. P.M. Saleem, Hon'ble Member (Technical) For Appellant : Shri Rahul Gajer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecoverable and penalty is imposable under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944 and Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 respectively or otherwise. 3. Ld. Counsel for the appellant contends that the matter is no more res-integra in view of the decision of the Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held to be not justified. The relevant portion of the decision of the Hon'ble Apex Court in the case of UOI vs. DSCL Sugar Limited (supra), which considered the amendment affected in the Central Excise Act with effect from 14.05.2003, is as under:- 7. As per the aforesaid explanation, goods would now include any article, material or substance capable of being bought or sold for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified 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 other treatment on the goods to render the product marketable to the consumer; and the word manufacture shall be construed accordingly and shall include not only a person w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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