9911796707
TMI Blog2024 (10) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as manufacture, even if it is not brought on record as to if the alleged product is goods specified in third schedule of the Central Excise Tariff Act and even if it is accepted that the process undertaken by the Appellant before submitting the products to clearance was not to be considered as manufacture, still Appellant had taken the stand even before the Adjudicating Authority that in such an event duty was refundable to it, which is admittedly much higher than the CENVAT Credit availed during the said period that was held by the Respondent-Department as inadmissible. Without going into the intricacy of the process of manufacture or the interpretation of provision of law dealing with such manufacturing process, in view of the sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o to show that Appellant was engaged in cutting, labelling and packing of goods like transmission belts, conveyers belt, trimming belts etc. and was clearing the same on payment of duty by treating the same as manufacturing of excisable goods. It had paid excise duty on final product for a cumulative amount of ₹31,27,075/- for the disputed period June, 2008 to March, 2013 and also availed CENVAT Credit of ₹25,61,369/- for the said period. Central Excise Audit was conducted in the Appellant s factory, who raised objection to the effect that Appellant was only putting logo of MSB on the Vee belts received in its other factory after cutting the same to size and the said activity cannot be considered as manufacturing process, for wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainer in the entire exercise. In placing reliance on the decision of the Hon'ble Bombay High Court in the case of CCE, Pune-III Vs. Ajinkya Enterprise reported in 2013 (294) ELT 203 (Bom) which has laid down the law in the field that once duty on final product has been accepted by the Department, CENVAT Credit availed need not be reversed even if the activity doesn t amount to manufacture . He has also drawn our attention to the judgment passed by the Hon'ble Gujarat High Court in the matter of CCE and Customs, Surat-III Vs. Creative Enterprises [2009 (235) ELT 785 (Guj)] that had been affirmed by the Hon'ble Supreme Court as reported in 2009 (243) ELT A 120 (SC), in which identical view has been taken. He also pleaded against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the case record, relevant provision of law vis. a. vis. relied upon notification and judgments. At the outset, it has to be taken on record that w.e.f. 01.03.2003 certain goods undergoing packing, repacking, labelling, relabeling were to be considered as manufacture, even if it is not brought on record as to if the alleged product is goods specified in third schedule of the Central Excise Tariff Act and even if it is accepted that the process undertaken by the Appellant before submitting the products to clearance was not to be considered as manufacture, still Appellant had taken the stand even before the Adjudicating Authority that in such an event duty was refundable to it, which is admittedly much higher than the CENVAT Credit av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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