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1 - 10 of 13 (0.88 seconds)Commissioner Of Customs, Central ... vs M/S Raman Creative Enterprises on 22 January, 2018
Admittedly, a similar view taken by the
Gujarat High Court in the case of Creative Enterprises
(2009) 235 ELT 785 (Guj) has been upheld by the
apex court (see CCE and Customs v. Creative
Enterprises [2009] 243 ELT A120) by dismissing the
SLP filed by the Revenue."
Central Excise Tariff Act, 1985
The Central Excise Act, 1944
Hyderabad Industries Ltd.And Anr vs Union Of India And Ors on 11 May, 1999
3) Hyderabad Industries Ltd. v. Union of India reported in
1995 (78) ELT 641 (SC).
Prestige Engineering (India) Ltd. And ... vs Collector Of Central Excise, Meerut And ... on 1 September, 1994
The aforesaid definition endows a wider
content to the expression 'manufacture' as
several process which would not ordinarily be
understood as amounting to manufacture are
specifically included therein, held by the Apex
Court in the cases of Prestige Engg. (I) Ltd Vs.
Collector - 1994(73) ELT 497 (SC) and Collr.
Vs. S.D. Fine Chemicals P. Ltd - 1995(77)
Elt 49 (SC). In the appellant's case, though the
process involved is of repacking, but
repacking with conscious and specific end use
in view. In other words, repacking makes the
Page 12 of 18
Uploaded by RAGHUNATH R NAIR(HC00196) on Tue Dec 10 2024 Downloaded on : Fri Dec 20 21:54:07 IST 2024
NEUTRAL CITATION
C/TAXAP/563/2014 ORDER DATED: 29/11/2024
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products marketable.
M/S J.K. Synthetics Ltd vs Collector Of Central Excise on 28 August, 1996
In the cases of J.K.
Synthetics Ltd. Vs. Collector - 1998 (967) ELT
310(T) and Ponds India Ltd. Vs. Collector 1993
(63) ELT 3 (Mad.), it is held that "Manufacturing
process continues till the article is put in suitable
packaging to smaller packages. I find that the
appellant had availed modvat credit of
Rs.1,70,53,294.00 on the goods received in
bulk packs whereas the appellant paid excise
duty amounting to Rs.1,95,03,939.00 on the
final product i.e. the repacked goods in small
packs. Accordingly, the process has to be treated
as amounting to manufacture.
M/S Ponds India Ltd vs Collector Of Central Excise,Madras on 27 January, 1997
In the cases of J.K.
Synthetics Ltd. Vs. Collector - 1998 (967) ELT
310(T) and Ponds India Ltd. Vs. Collector 1993
(63) ELT 3 (Mad.), it is held that "Manufacturing
process continues till the article is put in suitable
packaging to smaller packages. I find that the
appellant had availed modvat credit of
Rs.1,70,53,294.00 on the goods received in
bulk packs whereas the appellant paid excise
duty amounting to Rs.1,95,03,939.00 on the
final product i.e. the repacked goods in small
packs. Accordingly, the process has to be treated
as amounting to manufacture.
Section 14 in The Central Excise Act, 1944 [Entire Act]
Union Of India & Anr vs Delhi Cloth & General Mills Co. Ltd. & Anr on 6 May, 1997
1) Union of India v. Delhi Cloth Mills Co. Ltd reported in
AIR 1963 SC 791.