9911796707
TMI Blog2014 (8) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. undertaken by the appellant on the various chemicals - Held that:- It is not in dispute that the appellant discharged duty liability on the activity undertaken by him by treating it as “manufacture” and the payment of duty so made was more than the amount of credit taken on the various inputs - in view of the decision of the Hon'ble Apex Court in the case of Narmada Chematur Pharmaceuticals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st M/s. Brom Chem (India) Pvt. Ltd. He has also imposed an equivalent amount of penalties. Reason for confirming these demands are that the activity of packing, labeling, etc. undertaken by the appellant on the various chemicals does not amount to manufacture and therefore, the appellant should not have availed Cenvat Credit on the various inputs which has gone into labeling undertaken by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this Tribunal in the case of Panchsheel Filters Pvt. Ltd. vide order No. A/450/14/EB/C-II dated 18/06/2014. In all these decisions also an identical issue had come up for consideration and the Hon'ble Apex Court and this Tribunal held that even if the activity undertaken by the appellant does not amount to manufacture but if the duty liability has been discharged treating the activities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity undertaken by him by treating it as "manufacture" and the payment of duty so made was more than the amount of credit taken on the various inputs. In view of the undisputed facts mentioned above and in view of the decision of the Hon'ble Apex Court in the case of Narmada Chematur Pharmaceuticals Ltd. (cited supra) we hold that since the amount of duty paid is more than the credit taken, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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