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C.C.E., Chandigarh Versus Positive Healthcare, Mimec Pharma Pvt. Ltd. and uniroyal Pharmaceuticals Ltd.

2016 (9) TMI 130 - CESTAT CHANDIGARH

Whether the goods have been manufactured in the premises of M/s Uniroyal Pharmaceuticals Ltd. as job worker who has paid the duty at the time of clearance of the goods from the factory or not - Held that:- The issue has been examined by this Tribunal in the case of M/s Dolphine Laboratories vs. C.C.E., Ahmedabad [2005 (3) TMI 222 - CESTAT, NEW DELHI] and Remidex Pharma Ltd. vs. C.C.E., Bangalore [2005 (7) TMI 249 - CESTAT, BANGALORE] wherein it has been held that loan licensee has supplied the .....

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Apex Court reported in [2006 (8) TMI 590 - SUPREME COURT]. As the issue has attained finality, therefore, we find no infirmity in the impugned order. - Decided against the Revenue - Central Excise Appeal No. 3731 to 3733 of 2006 - Final Order No. 60098-60100/2016 - Dated:- 19-5-2016 - Mr. Ashok Jindal, Judicial Member and Mr. Raju, Technical Member Present Shri Harvinder Singh, A.R. for the Appellant/Revenue Present Shri Sundeep Singh, Advocate for the respondents ORDER Revenue is in appeal agai .....

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refore, they were availing the benefit of Notification No. 8/2003 dated 1.3.2003. The respondents are also manufacturing branded goods for various manufactures and paying duty in full at the rate of 16% on those goods. During the course of audit, it was observed that various final products have been manufactured in their factory by two companies namely, M/s Mimec Pharma (P) Ltd. and M/s Positive Healthcare by giving same factory address on the packing/labels thereof. On being further enquiry it .....

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harmaceuticals Ltd. has paid duty on the goods manufactured by these companies being job workers. In view of the above, it was alleged that loan licence entities the licensee to utilise infrastructure belonging to others to manufacture their products and not to get their products manufactured from other on job work basis and that is why both the said loan licenses had been allowed by M/s Uniroyal Pharmaceuticals Ltd. to utilise their factory premises, equipments/machinery and the services of the .....

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