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TMI Blog2024 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Tariff Act, 1944. They also hold the Central Excise registration for the purpose of manufacture of one CPVC pipes of various dimension and two PVC pipes under Chapter 39 of Central Excise Tariff Act, 1944 at Gandhinagar. During the course of verification by the officer of the Central Excise (prev.). It was found that the appellant had been engaged in affixing the MRP on the containers of Adhesive solution falling under Chapter 35 of Central Excise Tariff Act, 1944. It was also found that the imported goods in their original packing as well as packing material i.e. plastic bags and corrugated boxes printed with the trademark and logo of APTL were also found the aforesaid imported goods repacked and labeled with the trademark and logo of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which undisputedly the manufacturing activity. Therefore, learned Commissioner could not have adjusted the amount of Cenvat Credit already passed through dealer invoice to their customer. He also reiterates the grounds of appeals. 3. Shri Anand Nainawati, learned Counsel appearing on behalf of the respondent submits that the Adjudicating Authority has rightly adjusted Cenvat Credit against the Central Excise Duty. He submits that dealer invoice was issued to the same customer whom the goods were supplied and the very same transaction has been considered by the Department as clearance of manufacture goods. Therefore, only due to procedure aspect that instead of Excise Duty payment invoice the dealer invoice showing the passing on Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods needs to be adjusted against the total duty liability. The contention of the revenue is that since they have already passed credit of CVD through dealer invoice the same cannot be adjusted is absolutely incorrect for the reason that the CVD was not Passed on twice. It is the same CVD was passed on. Therefore, the contention of the revenue in this regard absolutely absurd and not acceptable. We have considered the identical issue in the case of Gujarat Heavy Chemicals Limited (Supra) where in this Tribunal has passed the order :- " 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 Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er our above observation and finding, we set aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order within a period of two months from the date of this order. Appeals are disposed of by way of remand. Cross objection also stands disposed of." From the above decision it can be seen that the facts are absolutely identical that in respect of the consignment sold as trading activity by passing on the credit under dealer invoice. Subsequently, when the department has sought to consider the activity as manufacture and demanded Excise Duty Cenvat Credit was allowed to be adjusted. Accordingly, following above decision and the observation made by us here in above the revenue's appeal has no substance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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