TMI Blog2024 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... , later on when the department raised contention that this re-packing is amount to manufacture appellant admittedly paid an amount over and above the Cenvat Credit. The issue to be decided in the revenue s appeal is that whether the appellant is entitled for Cenvat Credit for making adjustment against the Excise Duty on the manufactured goods. In the present case on the same transaction the department has demanded the Excise Duty considering as manufactured goods. Therefore, obviously whatever Cenvat Credit involved with the 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 incorre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 APTA and ready for dispatch. The department contended that the activity of packing, re-packing, altering/ declaring of MRP, in respect of adhesive solution, etc is amount to manufacture. Therefore, the appellant is required to pay Excise Duty being manufacturer and not by i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cenvat Credit, the appellant cannot be deprived of the adjustment of Cenvat Credit. He placed reliance on the following Judgement:- Formica India Division Vs CCE 1995 (77) ELT 511 (SC) Titan Industries Ltd Vs CCE 2007 (217) ELT 423 (T) United Distributors Vs CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was demanded have been imported duly duty paid including CVD/SAD. In such case, if at all there is any duty liability of repacked goods or alleged clandestine removal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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