2009 (1) TMI 513

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..... products were already marketable and therefore the activities carried out by the assessees did not come in the definition of deemed manufacture - find that this is a very narrow interpretation of the definition of the manufacture and the safety label, affixing of a new label with the other details, quality assurance check and putting fresh seal definitely would amount to manufacture in terms of t .....

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..... has taken a stand that the processes undertaken by the appellants in respect of the following five products :- 1. Alphacypermethrin Tech, 2. Metaphenoxy Benzaldehyde, 3. Metaphenoxy Benzyl, 4. Cypermethric Chloride, 5. Cypermethric Chloride does not amount to manufacture and therefore the Cenvat credit taken by the appellants in respect of these products is not admissible. Accordingly, seized good .....

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..... e products are acceptable in the international market. He also submits that re-labelling is also essential in view of the statutory provisions relating to the products not only in India but also in the international market. Further, he submits that there are several decisions of the Tribunal wherein it has been held that when the final product is exported, the duty on the final product as well as .....

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..... ed DR on the other hand submits that merely relabelling does not amount to manufacture. However, he fairly admits that the decisions cited by the learned advocate are applicable to the facts of the present case. 4. We find that the re-labeling is the process undertaken by the appellants in respect of the five products in dispute amounts to manufacture in view of the definition of deemed manufact .....

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..... s carried out by the assessees did not come in the definition of deemed manufacture. However, we are unable to agree. We find that this is a very narrow interpretation of the definition of the manufacture and the safety label, affixing of a new label with the other details, quality assurance check and putting fresh seal definitely would amount to manufacture in terms of the definitions in the Chap .....

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