9911796707
TMI Blog2013 (11) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... s & Chemicals (P) Ltd. [2005 (8) TMI 17 - SUPREME COURT OF INDIA] - the activity carried out on polyurethane resin would not amount to manufacture. Whole of the credit availed does not appear to be used for clearance of polyurethane resin or adhesive, the lower authority directed to examine how much credit has been utilized for the clearance of polyurethane resin on which credit was availed and demand has to be reduced to that extent – Decided in favour of Assessee - E/85653 and 85656/2013-Mum - Final Order Nos. 504-505/2013-WZB/C-II(EB) - Dated:- 12-6-2013 - Shri S.S. Kang and P.K. Jain, JJ. Shri Prakash Shah, Advocate, for the Appellant. Shri K.L. Goyal, Commissioner (AR), for the Respondent. ORDER Heard both sides. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants was that as per Note (3) of Section VI and Note (1) of Section VII, goods put up in sets consisting of two or more separate constituents, some or all of which fall in that Section and are intended to be mixed together to obtain a product of Section VI or Section VII, are to be classified in the heading appropriate to that product subject to the condition specified in the said Section Notes. The other contention of the learned Advocate was that as per Note (5) to Chapter 15, process of labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture. In view of the said Chapter Note, they are carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome adhesives classifiable under Heading 35.06 as per Section Note (2) of Section VI and Section Note (1) of Section VII ibid. 5. The learned Commissioner (AR), on the other hand, argued that the goods on which Cenvat credit has been taken are classifiable under Chapter 39, and under Chapter 39 there is no Chapter Note corresponding to Note (5) of Chapter 15. Hence the activity of putting label on the imported polyurethane resin cannot be construed amounting to manufacture. Selling the goods in a set of two items does not make the activity amounting to manufacture so as to permit availment of Cenvat credit by the appellants. The learned Commissioner (AR) further argued that the Hon ble Supreme Court decision in the case of CCE, Mumbai-III ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
