2015 (10) TMI 354 - SCH - Central Excise

Duty demand - Manufacturing activity - Held that - the process of cutting betel nuts into small pieces and addition of essential/non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a different character and use. Matter is squarely covered by the judgment of this Court in Crane Betel Nut Powder Works v. CCE, Tirupathi 2007 (3) TMI 6 - SUPREME COURT OF INDIA which has been followed in Satnam Overseas Ltd. v. CCE, New Delhi 2015 (4) TMI 356 - SUPREME COURT as well as Servo Med Industries Pvt. Ltd. v. CCE, Mumbai 2015 (5) TMI 292 - SUPREME COURT - appeal is squarely covered in favour of the assessee - Decided in favour of assessee.

Summary

The Supreme Court allowed the appeal in favor of the assessee as it was covered by previous judgments. The appellant is entitled to a refund according to the law. Civil Appeal No. 4915 of 2006 was disposed of accordingly.