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TMI Blog2017 (10) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has rightly taken the CENVAT credit on the said modifier which was used for the manufacture of CRMB on which the duty has been paid - appeal dismissed - decided against Revenue. - E/CROSS/213/2008 in E/73/2008-DB, E/73/2008-DB - Final Order No. 21753 / 2017 - Dated:- 21-8-2017 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri N. Jagadish, Superintendent(AR) for the appellant None for the respondent ORDER Per : S. S. Garg The present appeal has been filed by the Revenue against the impugned order dt. 05/10/2007 passed by the CCE, Mangalore whereby the Commissioner has dropped the proceedings initiated by the show-cause notice against the respondent. 2. Briefly the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prising of 90% of crumbed rubber, the same being available within the input stage of the plant. The mixture has the same characteristics as that of the input crumbed rubber and hence could not be termed as a different intermediate excisable product. The mixture of crumb rubber and chemical termed as Modifier is classified by them under Chapter heading 4004 as that of the Crumbed Rubber. Since the Modifier instantaneously undergoes further mixing with Bitumen, the same is not physically available, for delivery to M/s.HPCL, Bangalore. Further, even if admitted that the Modifier has been sold to M/s. HPCL, Bangalore (while in process), since the ownership of the item has been changed by way of invoicing, M/s. Hindustan Colas can not take credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this final product is cleared to customers directly as instructed by HPCL. He further submitted that the respondent is not the manufacturer of the product modifier but only a job worker and this modifier is used in the job work operation undertaken by them. He also submitted that the inputs for the job worker i.e. manufacturer of CRMB used along with Bitumen supplied by HPCL for the manufacture of CRMB. He also submitted that the assessee as a manufacturer has not carried out any process resulting in emergence of a product distinctly named as modifier nor he used the modifier in the manufacture of CRMB and the said product is also not accounted in the records as a product manufactured distinctly and stored separately. When there is no prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection that since the modifier manufactured by the respondent is to be used in the manufacture of CRMB ultimately to be supplied to HPCL and in order to save cost of packing and transportation, the modifier manufactured by the respondent is not moved out of the factory of the respondent. For effecting the sale, respondent raised invoices on HPCL and the invoice clearly states as sold to HPCL and consigned to respondent on which appropriate tax is paid on the sale of the modifier by the respondent to HPCL. Whatever duty paid on the modifier is taken as credit by the respondent since the modifier is to be used in the manufacture of dutiable CRMB and similarly duty paid on crumbed rubber and other chemicals used in the manufacture of modifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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