9911796707
TMI Blog2013 (11) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as 'solvent free adhesives' and also indicating certain code numbers assigned by them. These are cleared from the factory after the above process along with another item. The second item is 'castor oil' which is being purchased by them locally, the item being classifiable under Chapter No. 1515 30 90. The said item is exempt from payment of excise duty. On the second item also, they do not carry out any activity except pasting a label describing the goods as 'solvent free hardener'. Here also, they indicate certain code numbers and their own name and address. These two products in the condition in which they are originally imported/purchased locally (except pasting the labels as described above) are cleared by them on payment of excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recovered as they have utilized the same in the clearance of the final product. In support of his contention, he relied upon the following case law :- (1) CCE, Surat-III v. Creative Enterprises - 2009 (235) E.L.T. 785 (Guj.); (2) Vickers Systems International Ltd. v. CCE, Pune-I - 2008 (229) E.L.T. 298 (Tri.) = 2008 (10) S.T.R. 378 (Tri.); (3) Ajinkya Enterprises v. CCE, Pune-III - 2011-TIOL-1333-CESTAT MUM = 2013 (288) E.L.T. 247 (Tri.); (4) CCE, Pune-III v. Ajinkya Enterprises - 2012-TIOL-578-HC-MUM-CX = 2013 (294) E.L.T. 203 (Bom.); (5) North Sun Enterprises Industrial Estate v. CCE, J&K - 2012 (284) E.L.T. 75 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants in the present case amounts to manufacture. 6. We have considered the submissions of both the sides. There is no dispute on the facts of the case. It is admitted position that the goods on which Cenvat credit has been taken are being sold as such. Only the activity that is being carried out on these goods is putting a label describing the goods as 'solvent free adhesives' with particular code number. There is no provision under the law, which will lead the said activity to be deemed to be amounting to manufacture. Selling adhesives and solvent together does not amount to manufacture. We have also gone through the invoices as also the leaflet of the appellants. It is seen that both the items, viz. adhesives and hardener, are b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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