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TMI Blog2003 (7) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... er : C.N.B. Nair, Member (T)] The appellants are manufacturers of bulk drugs. Some of the goods cleared by them on payment of duty were received back for reprocessing. They were accordingly, subjected to processes like milling, blending, sifting, washing etc. and chemical processes like solvent treatment when required and thereafter re-packed and cleared without payment of duty. Such re-proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. Collector of Central Excise, Meerut [2000 (119) E.L.T. 662 (Trib.)] and M/s. Pepsi Foods Pvt. Ltd. v. CCE, New Delhi [2003 (154) E.L.T. 387 (T)] [Final Order 207/2002-D, dated 27-2-2003]. The learned Counsel further pointed out that the order of the Tribunal in the case of M/s. Pepsi Foods Pvt. Ltd. v. CCE, Chandigarh remains confirmed by the Supreme Court in view of the dismissal of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Pepsi Foods remains confirmed by the Apex Court. The acceptance of revenue s argument would have the effect of making repair, re-conditioning etc. excisable. That would be against the basic law that only production or manufacture of new goods attracts excise and not repair, re-processing etc. of already existing goods. 5. The appeal is allowed, following our previous decisions. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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