TMI Blog2017 (9) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ure - demand withheld. The impugned Order-in-Appeal is sustainable in so far as it is related to upholding of demand of Central Excise in respect of repacking of the goods from bulk container of 200 kgs. into 20 kgs, as the process amounted to manufacture. Appeal allowed - decided partly in favor of appellant. - E/2784/2009-EX[DB] - Final Order No. 70809/2017 - Dated:- 10-8-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri B. L. Yadav, Consultant, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER The present appeal is directed against Order-in-Appeal No. 184/CE/Appl/Noida/09 dated 30/06/2009 passed by Commissioner of Central Excise (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough impugned Order-in-Appeal No. 184/CE/Appl/Noida/09 dated 30/06/2009. The ld. Commissioner (Appeals) has held that the process of Grinding and Mixing of Glass Frit did not amount to manufacture since there was no change in the nomenclature, use or identity of the goods emerged, therefore the demand amounting to ₹ 15,56,001/- on account of Mixing of Glass Frit was set aside by ld. Commissioner (Appeals). Further, the ld. Commissioner (Appeals) has held that process of Dilution Mixing of Prepared Inorganic Pigments involved process of mixing of silica powder with the pigments amounted to manufacture. Therefore, she did not interfere with the order of Original Authority in respect of the same. The ld. Commissioner (Appeals) has uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, repacking did not amount to manufacture. 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Appeal dated 30/06/2009. 5. Having considered the rival contentions and on perusal of the facts on record, we find that this Tribunal in the said case law Jayu Products Versus Collector of Central Excise, Bombay (supra) has held that if duty paid Ultra Marine Blue was mixed with China Clay as a dilutant then it did not amount to manufacture. In the present case Pigments were mixed with the Silica Powder and therefore, we hold that mixing of Pigments with the Silica Powder does not amount to manufacture. Therefore, we allow appellant s appeal in respect of demand of duty confirmed in respect of mixing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
