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TMI Blog2008 (1) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri A.N. Sharma, JCDR, for the Respondent. [Order per : Justice S.N. Jha, President]. This appeal came up for hearing on the point of waiver of pre-deposit of excise duty of Rs. 1,81,45,438/-. A penalty of equal amount has been raised on the appellant. The appellant has filed application to waive the requirement of pre-deposit which is a condition precedent for filing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of the contention reliance is placed on a decision of the Larger Bench of this Tribunal in India Medtronics Pvt. Ltd. v. CCE, Vadodara, 2006 (199) E.L.T. 347. The case of the Department, on the other hand, is that it is not a case of simple packaging of needles/syringes and sale thereof, after sterilization. According to the Department, the sterilization is an essential process which mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t words occurring in Section 2(f), relevant for the instant case, are process incidental or ancillary and completion of a manufactured product . The point for consideration is whether the activity carried on by the appellant amounts to a process, which can be said to be incidental or ancillary to the completion of the product. The product indisputably is meant for use as a surgical device/app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the question as to whether packaging amounted to manufacture was answered in the negative. The case of CCE, Mumbai-V v. Servo-Med Ind. Pvt. Ltd., it appears to us, is more approximate to the facts of the present case. It was categorically held therein, while considering a similar question that the syringes and needles manufactured by the appellant after sterilization, become a distinct marketa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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