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TMI Blog2016 (11) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The said show cause notice was adjudicated though Order-in-Original No. 08/ADC/MRT-I/2013 dated 01/03/2013. An appeal preferred against the said Order-in-Original dated 01.03.2013 was decided through Order-in-Appeal No. 137/APPL/MRT-I/2013 dated 30/09/2013. The period for issue of show cause notice dated 06.03.2012 was from February, 2007 to January, 2012. The said Order-in-Appeal dated 30.09.2013 is impugned order in Appeal No. E/51880/2014. Subsequently show cause notice C No. V(30)T/MZN-I/ADJ/Triveni/203/2012 dated 28.02.2013 for period covering from February, 2012 to June, 2012 was issued to appellant. The said show cause notice was adjudicated through Order-in-Original No. 02/AC/MZN-I/2013 dated 04.09.2013. An appeal preferred again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso to Subsection 1 of Section 11A of Central Excise Act, 1944 with the proposal for recovery of Cenvat Credit of Rs. 23,94,185/- under Rule 14 of Cenvat Credit Rules, 2004. There was a proposal to impose equal penalty in the said show cause notice. The said show cause notice also had a proposal to impose personal penalty on Sri Mohinder Singh, DGM (Finance). The appellant submitted before the Original Authority that the contention of Revenue that packing of sugar in 1kg and 5kg pack is post manufacture activity is ex-facie erroneous in law. They further submitted that in such cases irrespective of form in which the sugar is sold, the duty payable is specific duty per quintal of sugar and the packing of 5 & 1 kg pack is process incidental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied the credit by Original Authority. The inputs were used within the factory of production and still the Original Authority has denied the credit. The demand was hit by limitation and therefore the impugned order deserved to be set aside. The Appellate Authority did not accept the argument and rejected the appeal through Order-in Appeal dated 30/09/2013. 4. Through show cause notice dated 28/02/2013, the Revenue proposed to deny Cenvat Credit of Rs. 1,10,798/-. The grounds of show cause notice were same as those of show cause notice dated 06/03/2012. The assessee submitted the same grounds in reply to show cause notice. The Original Authority confirmed the demand and ordered to pay interest and imposed equal penalty through Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or packing of goods before the final products was cleared from the factory on payment of duty. Therefore, Cenvat Credit is admissible to them. There are a large number of pronouncements holding that packing of goods is not post manufacturing activity. He has relied on ruling of Hon'ble High Court of Chhattisgarh in the case of Commissioner of Customs and Central Excise Vs. Advani Oerlikon Ltd. reported at 2014(306) E.L.T. 66 (Chhattisgarh). He has further submitted that Commissioner (Appeals), Meerut in the case of M/s. DSM Sugar through his Order-in-Appeal No. MRT/EXCESS/000/APPL-I/137-CE/2014-15 dated 16/12/2-15 has held that Cenvat Credit involved in packing material and inkjet printer is admissible to the appellants of said appeal. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est of marketability is that the product which is made liable to duty must be marketable in the condition in which it emerges. Marketable means saleable. The test of classification is, how are the goods known in the market. These tests have been laid down by this Court in a number of judgments including Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad- MANU/SC/0658/1995 = 1995(57) ECR 1 (S.C.)= 1995 (76)E.L.T. 241(S.C.) Union of India v. Delhi Cloth & General Mills Co. Ltd. - MANU/SC/0619/1997 = 1997(92)E.L.T. 315 (S.C.); Cadila Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Vadodara- MANU/SC/0105/2003 = 2003 (152)E.L.T. 262(S.C.) 13. Applying the aforementioned test laid down by the Supreme Court to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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