9911796707
TMI Blog2016 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... od June, 2003 to June, 2004 appellant had sent raw materials on payment of duty to the job worker for the manufacture of the product paracumidine (the said product), the job worker after manufacture of the said product, sends back to appellant on payment of duty; after the process inspection, quality test and repackaging, the said product is cleared from factory on payment of appropriate duty. The department is of the view that the said product cleared by the appellant from the factory premises is clearance of input as such, they are required to reverse the CENVAT credit availed the said product when they received from the job worker. Show cause notice was issued which was adjudicated after following the due process of law; the demand of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not doing any packing or repacking or rendering any other treatment to make the said product marketable. He would rely upon the judgment of the tribunal in the case of TRF Ltd. -2012 (277) E.L.T. 349 (Tri. -Kolkata). 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue involved in this case is whether the appellant is required to reverse the Cenvat Credit availed as sought by the revenue authorities or otherwise, on the clearances of the said product. 7. Undisputed facts are the appellant receive the said product on discharge the duty liability from the job worker, the job worker's duty liability is not question; the said product is undergoing the process of removable of moisture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considered view, removal of moisture is also a process, as a customer purchases said product from the appellant needs to have specification of non-existence of moisture in the final products for his consumption. Removal of moisture is a process which may be done by traditional method of exposure to heat by spreading the said products in the sun light or in dryers. Be that as it may, removal of moisture is a process that would render the product marketable to their customers cannot be disputed. 11. It is also further to be noted removal of moisture from said product, appellant has to empty from the containers which was received from the job workers, and after removal of moisture, quality test repack them in new containers and label the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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