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M/S. Nirvip Dyes & Chemicals Pvt. Ltd vs Commissioner Of Central Excise, ... on 3 November, 2016

        

 
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT  NO.
Appeal No. E/1638/06

(Arising out of Order-in-Appeal No.  BR(574)32/MV/2006  dt.27.2.2006 passed by the Commissioner (Appeals) Central Excise, Mumbai-I )

For approval and signature:

Honble Mr. Ramesh Nair, Member (Judicial)
Honble Mr. C.J. Mathew, Member (Technical)

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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

======================================================= M/s. Nirvip Dyes & Chemicals Pvt. Ltd. :

Appellant VS Commissioner of Central Excise, Mumbai-V :

Respondent Appearance Shri Mahesh Raichandani, Advocate for Appellant Shri H.M. Dixit, Asstt. Commr. (A.R) for respondent CORAM:

Honble Mr. Ramesh Nair, Member (Judicial)
Honble Mr. C.J. Mathew, Member (Technical)

      Date of hearing	          :       03/11/2016
                                Date of pronouncement:      19/12/2016

ORDER NO.






Per :   Ramesh Nair
	
 	

The fact of the case is that the appellant is engaged in the manufacturer of various goods falling under Chapter 32, 38 & 39 of the Central Excise Tariff Act, 1944. They also engaged in conversion of duty paid dye powder into dye paste. The department has confirmed the demand on the said activity treating it as manufacture of distinct product.

2. Shri Mahesh Raichandani, Ld. Counsel for the appellant submits that this issue has already been settled in the appellants own case by this Tribunal order reported as Nirvip Dyes & Chemicals Pvt. Ltd. & Anr. Vs. Commissioner of Central Excise, Mumbai-V 2007 (208) ELT 147 (Tri.-Mumbai) and there is no any contrary judgment on this issue, therefore on the basis of the aforesaid Tribunal decision, the present appeal deserves to be allowed.

3. Shri H.M. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order.

4. We have carefully considered the submissions made by both the sides and perused the records, the fact regarding process of conversion of Dye powder into Dye paste is same in the decision already passed by the Tribunal in the appellants own case as cited (supra). Therefore, the issue is squarely covered, we also come across the judgment in the case of Commissioner of Central Excise, Mumbai-II Vs. Indian Dyes & Chemicals 2005 (188) E.L.T. 529 (Tri.-Mumbai), wherein the similar issue was considered and held that the activity of conversion of Vat dyes into Vat paste does not amounts to manufacture. In view of the above settled position on the issue in hand, the issue in no longer res-integara. We, therefore set aside the impugned order and allow the appeal.

(Pronounced in court on 19/12/2016 ) (C.J.Mathew) Member (Technical) (Ramesh Nair) Member (Judicial) SM.

Appeal No. E/1638/06