2004 (6) TMI 125

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..... er per : S.S. Sekhon, Member (T)]. - Revenue is in appeal against the order of CCE(A), who has found & ordered - "3.............There is no dispute that the appellants undertake the process of "sterilization" on fully manufactured products i.e. "Syrings & needles" which are disposable. There is no dispute that the product were cleared under the brand name "BEHRING" belonging to a third person/ ma .....

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..... o way, brings any change in basic structure of syringe and needles, although after sterilization the value of the product gets enhanced. Therefore, I am not inclined to accept that there some kind of transformation taken place. The words 'sterile' and 'non-sterile' merely state the quality of the manufactured product. The Section 2(f) of the C.Ex. Act, 1944 defines and includes the process which i .....

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..... employed to be essential for the manufacture before the product could be marketed and that the process was essential and incidental is covered under Rule 2(f) of the rules, to be amounting to manufacture. (ii) Thereafter relying upon State of Tamil Nadu v. Pyare Lal Malhotra [1983 (13) E.L.T. 1582 (S.C.) and Laminated Packings, 1990 (49) E.L.T. 326 he held that duty of Central Excise could be le .....

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..... tional [2002 (142) E.L.T. 10 (S.C.)] and Shri Krishna Keshav Laboratories Ltd. [1999 (105) E.L.T. 117 (Tri.)]. The reliance of the ld. Advocate on the case of Kiran Spinning [1988 (34) E.L.T. 5 (S.C.)] especially para 4 will thereof, not help the case of the respondents, since 'some charge in use substance' has been achieved in the case before us. An article with distinct Brand name and separate e .....

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..... e ld. Advocate on the case of Vivek Re-rolling Mills [1994 (73) E.L.T. 660 (Tri.)] to allow eligibility of Modvat credit claim is well founded and is to be granted. However in absence of documents of duty payment, the issue is to be remitted back to the original authority to examine the documents for the Modvat credit claims, which will be presented by the Respondents and grant the same on quantum .....

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