TMI Blog2018 (1) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture, therefore, the clearance of such goods shall be correctly treated as removal of input as such - In this position the appellant was required to pay the duty equal to the cenvat credit availed on such inputs, whereas, the appellant have paid lesser duty on transaction value treating the re-packing/re-labelling as manufacture activity - the demand on merit is correct. Time limitation - Held that:- When the department itself was of the view that the activity of re-packing/re-labelling alone is amount to manufacture. The same bonafide belief was entertained by the appellant which cannot be construed as malafide intention to evade the payment of duty, therefore, the demand for the extended period cannot be raised. In the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original authority. Being aggrieved by the order in original dated 08.01.2010, the appellant filed appeal before Ld. Commissioner (Appeals) which came to be rejected and order in original was upheld, therefore, the present appeal. 2. Sh. S.J. Vyas Ld. Counsel appearing on behalf of the appellant submits that the issue on merit has been settled against the appellant in the case of CCE Vs. M/s Amritlal Chemaux Ltd. 2015 (321) ELT 5 (SC). He submits that he confine his argument heavily on limitation. In this regard he submits that the issue involved is of interpretation of Chapter Note of Chapter 29 that whether the activity of re-packing and re-labelling is amount to manufacture or otherwise. There were various cases made out on the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cks or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . From the above chapter Note, it is clear that re-packing/re-labelling activity which was carried out by the appellant alone will not amount to manufacture but along with re-packing/re-labelling there should be an activity i.e. conversion from bulk pack to retail pack to render the product as manufactured goods. This issue has been settled in the case of M/s Amritlal Chemaux Ltd (Supra) wherein the identical Chapter Note has been dealt with and the Hon ble Supreme Court held that the activity of re-packing/re-labelling alone does not amount to manufacture. Accordingly, the appellant s activity being only re-packing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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