TMI Blog2018 (6) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... that Hydrogen Peroxide imported in 65 Kgs and 30 Kg containers were relabelled after adding stabilizers and stirring the Hydrogen Peroxide as their own product. The activity of repacking from bulk pack to retail packs has not taken place in the case in hand, hence chapter note 9 of Chapter 28 is not applicable. As already recorded, in the case in hand, appellant has paid less duty than the CENVAT credit availed on Hydrogen Peroxide cleared as manufactured product - demand upheld. Appeal dismissed - decided against appellant. - E/738/2009, E/739/2009 - Final Order No: A/30609-30610/2018 - Dated:- 3-5-2018 - Hon ble Mr. M. V. Ravindran, Member ( Judicial ) And Hon ble Mr. P.V. Subba Rao, Member ( Technical ) Shri G. Prahlad, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Ld. Counsel after taking the Bench through the entire case of records submits that the demand in the case in hand is only in respect of CENVAT credit availed on imported Hydrogen Peroxide in 30 Kgs and 65Kgs individual cans. It is his submission that the appellant, after receipt of such Hydrogen Peroxide, availed the CENVAT credit of the CVD paid, reviews the samples from the cans and after testing add stabilizers and undertake stirring to render the imported Hydrogen Peroxide marketable to the customer as a product manufactured by them. It is his further submission that the adjudicating authority as well as first appellate authority have not considered this aspect in its correct perspective as addition of stabilizers and repacking and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submission that the demands raised and confirmed in these appeals are in respect of Hydrogen Peroxide imported in 65 Kgs and 30 Kg containers which were only relabelled and cleared as manufactured product. 4. On careful consideration of the submissions made, we find that the show cause notice is issued for reversal of CENVAT credit availed as customs duty (CVD) paid on the imported Hydrogen Peroxide in 65 Kg and 35 Kg containers. It is the case of the appellant that they are undertaking the activity of addition of stabilizers, stirring the Hydrogen Peroxide and relabeling the said containers as their own product, is an activity recognised as a manufacture as per chapter note 9 of chapter 28 during the period in question i.e. April 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld against the appellant. Further, reliance placed by Ld. Counsel on the judgment of Ajinkya Enterprises will also not carry the case of appellant any further, as in that case Hon ble High Court was considering the fact that the appellant has paid more duty on the goods cleared as manufactured goods than the CENVAT credit availed. As already recorded, in the case in hand, appellant has paid less duty than the CENVAT credit availed on Hydrogen Peroxide cleared as manufactured product. We do not find any reason to interfere in such an order and hold that the said orders are correct and legal. 7. Impugned orders are upheld and appeals stand rejected. ( Operative portion of the order pronounced in open court on conclusion of hearing ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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