TMI Blog2023 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit in respect of the goods imported/ purchased by them. If on reconciliation it is found that duty is payable on the goods being deemed manufactured in terms of Chapter note 9 to note 28, in all such cases it prima-facie appears that the appellant is entitled for Cenvat credit on the goods procured and if such Cenvat credit is sufficient to adjust against the demand of output then the entire case is Revenue neutral and in such case, no further demand can be raised. However, this reconciliation exercise has not been conducted therefore in our considered view the matter needs to be reconsidered on this issue. The respondent is required to submit reconciliation showing co-relation between the procurement and Cenvat involved the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Intermediate Bulk Containers) from Pipavav Port and subsequently selling the same in domestic market after carrying out process of re-packing of bulk packages of imported STPP into retail pack of 40/50 Kg. The Respondents are also engaged in trading of imported STTP. Since as per Chapter Note 9 to Chapter 28, labeling or re-labeling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture , the repacking of bulk packages of imported STPP into retail pack of 40/50 Kgs. in HDPP bags, amounts to manufacture and, hence, the same are excisable under Chapter sub-heading No. 28353100 of Central Excise Tariff Act, 1985. Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umption that 460 bags of STIP was cleared to AIPL after repacking without payment of duty. The Adjudicating Authority after considering the detailed reply filed by the assessee and hearing, dropped the demand both on merit as well as on limitation. Being aggrieved by the impugned order-in-original, the Revenue preferred the present appeal. 4. Shri Prabhat K. Rameshwaram, learned Addl. Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that there is no dispute that the activity carried out by the respondent is amount to manufacture therefore, the repacked goods cleared by them is clearly liable for duty. He further submits that apart from the repacked goods, there are cases o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground in the ground of appeal in the present appeal. He placed reliance on the following judgments:- (a) CCE vs. Indofil Chemical Company - 2001 (45) RLT 1068 (b) CCE vs. Mahindra Mahindra Limited - 2001 (43) RLT 514 (c) CCE vs. Saharia Krishi AN Prathistan - 2003 (58) RLT 308 (d) CCE vs. Spade Elektro (P) Ltd. 2004 (175) ELT 319 (T) (e) CCE v. Saakeen Alloys Pvt. Ltd. 2014 (308) ELT 655 (Guj.) (Affirmed by Supreme Court in 2015 (319) ELT A117 (SC) (f) CCE v. Gopi Synthetics Pvt. Limited - 2014 (310) ELT 299 (Guj.) (Relevant Para 7) (g) Shah Foils Limited vs. CCE 2019 (1) TMI 1162 - CESTAT Ahmedabad (Affirmed by Hon'ble High Court at 2020 (1) TMI 802 Gujarat High Court and Hon'ble Supreme Court by order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (235) ELT 347 (Tri.) (Affirmed by Hon'ble High Court of Gujarat at -2010 (260) ELT 381) (zb) P.R. Industries v. CCE, Delhi 1 - 2016 (344) ELT 234 (Tri.) (zc) T.T.K. Pharma Limited vs. CCE, Chennai -2005 (189) ELT 239 (Tri.) (zd) Arvind Agrawal vs. CCE, Delhi 2005 (179) ELT 570 (Tri.) (ze) Reckitt Benckiser (India) Limited vs. CCE - 2002 (147) ELT 616 (Tri.) (zf) V.P. Packaging v. CCE, Calcutta 2001 (137) ELT 583 (Tri.) 6. On careful consideration of the submissions made by both the sides and perusal of records, we find that appeal can be disposed of only on threshold point that whether the entire case involves the Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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