2013 (9) TMI 813

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..... ture. It is not only packing of the goods into retail packs which amounts to manufacture. Further, it is also to be noted that Cenvat Credit Scheme is for ensuring that the credit chain from the bulk stage to the ultimate consumer is not broken. The chemical under consideration by its very nature is to be used in industrial processes and different users requiring it may need it in different quanti .....

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..... epacked into smaller packets of 25 kg. and cleared on payment of duty and the same was sold by them. The Applicant paid duty on final product substantially using Cenvat credit, and to some extent through PLA. The Applicant relies on the Chapter Note No. 9 of Chapter 28 of the Central Excise Tariff and argue that its activities amount to manufacture : 9. In relation to products of this Chapter, .....

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..... nder the product marketable to the customer shall amount to manufacture. It is not only packing of the goods into retail packs which amounts to manufacture. Further, it is also to be noted that Cenvat Credit Scheme is for ensuring that the credit chain from the bulk stage to the ultimate consumer is not broken. The chemical under consideration by its very nature is to be used in industrial proces .....

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