9911796707
TMI Blog2018 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... rity for denovo consideration leaving all issues open - appeal allowed by way of remand. - E/79/2011 - 41075/2018 - Dated:- 3-4-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P.C. Anand, Consultant for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent. Per Bench The brief facts of the case are that the appellants are the holders of Central Excise Registration for the manufacture of Monosodium Glutamate , which is being sold in the trade name of Ajinomoto falling under CTH 29224200 of the Central Excise Tariff Act, 1985. For the purpose of manufacture the assessees imported monosodium glutamate and after certain processing in the factory, it is sold i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The imported goods come in a 25 Kg. pack and the same would be repacked into smaller packs of 2.5 gms, 5 gms, 50 gms, 250 gms, or repacked again into 20 or 25 Kg. packs for other bulk customers. It is necessary for the company to comply with the various details as required under other statutes such as Prevention of Food Adulteration Act, 1954 , Standards of Weights and Measures Act, 1976 , read with the rules thereunder. Consequently, it is necessary and reiterated that a 25 Kg. pack as obtained from the foreign supplier has to be processed to a limited extent, and again repacked into another 20 or 25 Kg. pack giving details as necessary and as required under the above enactments. The batch number together with other details required s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the appellant is not entitled to avail the exemption under Notification No. 22/2003 dated 01.03.2003 including Cenvat credit on the inputs cleared as such‟ to 100% EOUs. The assessees have violated Rule 20 of CER, 2002 and Rule 3(5) of CCR, 2004 since they have failed to pay the duty on the clearances to EOU under AR-3 certificate. 4. Heard both sides. 5. The short issue involved in this matter to be decided is whether repacking of imported goods supplied to 100% EOU would amount to manufacture by appellant so as to be eligible for the exemption under Notification No. 22/2003 dated 01.03.2003 for the clearance of their inputs to 100% EOU without payment of duty on the basis of CT3 and AR-3 certificates or otherwise. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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