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M/s Cera Decor India Ltd. Versus Commissioner of Central Excise, Meerut-II

2017 (9) TMI 772 - CESTAT ALLAHABAD

Manufacture - Grinding & Mixing of Glass Frit - Dilution & Mixing of Prepared Inorganic Pigments - Dilution & Re-packing of Cover Coats, Lacquer & Media - whether the above processes amounts to manufacture or not? - Held that: - Tribunal in the said case law Jayu Products Versus Collector of Central Excise, Bombay [1994 (10) TMI 132 - CEGAT, NEW DELHI] 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 .....

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- 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 (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Pigment, Glass Frit &am .....

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; Mixing of Prepared Inorganic Pigments amounted to manufacture and Dilution & Re-packing of Cover Coats, Lacquer & Media from bulk pack to small pack amounted to manufacture. Therefore, the appellants were issued with the said notice for demand of Central Excise duty of ₹ 6,13,621/-. Further, through Show Cause Notice dated 03/05/2007 a demand of ₹ 6,40,868/- was raised and through Show Cause Notice dated 03/12/2007 a demand of ₹ 7,00,296/- was raised. The issue was ad .....

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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 amounte .....

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e of the Central Excise Act, 1944. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant in respect of Dilution & Mixing of Silica Powder with the Pigments. He has submitted that this Tribunal in the case of Jayu Products Versus Collector of Central Excise, Bombay reported at 1994 (74) E.L.T. 158 (Tribunal) has held that if duty paid Ultra Marine Blue was mixed with China Clay as a dilutant then the process did not amount to manufacture. Th .....

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e did not apply in the said case, since the consumer was industrial user and therefore in their case also the repacked material was for consumption by industries, 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, Bomb .....

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