https://www.taxtmi.com/caselaws?id=116178 Imported aromatic chemicals cleared after Modvat credit reversal, including consignments repacked and relabelled, were argued by the department to amount to fresh manufacture attracting duty on removal under section 4. The appellants countered that reversal of credit and existing authority on repacking, labelling and relabelling meant manufacture was not established, and that the Chapter 29 note supported their position. CESTAT treated the reversal of credit issue as covered in the appellants' favour by a Larger Bench view and found the chapter note supportive, leading to a strong prima facie case on merits and limitation. Full waiver of pre-deposit was granted and recovery stayed pending final disposal of the appeal. en-us Wed, 16 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116178 Imported aromatic chemicals cleared after Modvat credit reversal, including consignments repacked and relabelled, were argued by the department to amount to fresh manufacture attracting duty on removal under section 4. The appellants countered that reversal of credit and existing authority on repacking, labelling and relabelling meant manufacture was not established, and that the Chapter 29 note supported their position. CESTAT treated the reversal of credit issue as covered in the appellants' favour by a Larger Bench view and found the chapter note supportive, leading to a strong prima facie case on merits and limitation. Full waiver of pre-deposit was granted and recovery stayed pending final disposal of the appeal. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116178