2019 (2) TMI 10

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..... main product - impugned order cannot sustain - appeal allowed - decided in favor of appellant. - Appeal Nos.: E/41021/2014, E/42056/2016, E/42352, 42353/2017 - Final Order Nos. 40190-40193/2019 - Dated:- 29-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. R. Sai Prashanth, Advocate for the Appellant Shri. Jagan Babu, AC (AR) for the Respondent ORDER Per Bench : The appellants are a 100% EOU engaged in manufacture of Bulk Drugs falling under Chapter 29 of the Central Excise Tariff Act, 1985. As part of the manufacturing process, appellants use various solvents like Acetone, Iodine, Calcium Fluoride, Sulphuric Acid, Methanol, etc. Post manufacturing .....

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..... ; C.C.E. Vs. Divis Lab 2017 (347) E.L.T. 275 (Tri. Hyd.); M/s. Gemini Edibles Fats India Pvt. Ltd. Vs. C.C.E. 2016-TIOL-1579-CESTAT HYD; M/s. ITC Ltd. Vs. C.C.E. - 2014 (303) E.L.T. 557 (Tri. Chen.); M/s. Amaravathi Co-operative Sugar Mills Ltd. Vs. C.C.E. 2013 (291) E.L.T. 126 (Tri. Chen.); M/s. Haryana Steel Power Vs. C.C.E. 2015 (325) E.L.T. 400 (Tri. Bang.). 4. On the other hand, Ld. AR Shri. Jagan Babu appearing on behalf of the respondent supports the impugned Orders. 5. Heard both sides. 6.1 After going through the facts of the case, we find that the Ld. Advocate is correct in his assertion that the matter is covered by the decisions cited by him. The Hon ble Apex Court i .....

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..... nufactured product. This any process can be a process in manufacture or process in relation to manufacture of the end product, which involves bringing some kind of change to the raw material at various stages by different operations. The process in manufacture must have the effect of bringing change or transformation in the raw material and this should also lead to creation of any new or distinct and excisable product. The process in relation to manufacture means a process which is so integrally connected to the manufacturing of the end product without which, the manufacture of the end product would be impossible or commercially inexpedient. This Court has in several decisions starting from Tungabhadra Industries v. CTO, AIR 1961 SC 412, .....

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