2009 (1) TMI 513

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.... C.S. Lodha, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellant-company manufactures various excisable products such as insecticides, fungicides, herbicides, weedicides, pesticides etc.. The present appeal has arisen because the Revenue has taken a stand that the processes undertaken by the appellants ....

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.... labelling, re-labelling of containers and re-packing from bulk boxes to retail packs are adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture. He submits that in respect of the products manufactured by them it is absolutely necessary to re-label the packs received by them so that the products are acceptable in the international market. He al....

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....pport of the case of the appellant that the Modvat credit taken by them is not irregular which are as under : (1)     Alembic Ltd. v. C.C.E., Vadodara - 2007 (218) E.L.T. 607 (Tri.-Ahd.) (2)     Bala Handlooms Exports Company Ltd. v. C.C.E. - 2008 (223) E.L.T. 100 (3)     NRB Bearings v. C.C.E. - 2008 (221) E.L.T. 134 3. ....

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....ir factory in respect of the products under dispute namely testing for quality assurance, pasting of labels showing trade name, generic name, logo of company, batch number, manufacturing date, expiry date etc. cap ceiling/lead ceiling of the container and pallatisation namely secondary wooden packing. The main contention of the Commissioner is that the products were already marketable and therefor....