2013 (9) TMI 813

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.... Khanna, DR, for the Respondent. ORDER In this case, the Applicant has come up with the stay Application against the duty demand confirmed vide order-in-appeal dated 15-9-2010. The Applicant imported cerium chloride, brought it to their factory and took credit of the Additional Duty of Customs (CVD) paid on it as per the Cenvat Credit Rules. Thereafter the goods were repacked into smaller pa....

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....hom such packs were sold, were not retail consumers and for that reason their activity does not fall within the meaning of the above chapter note and, therefore, the action of taking credit and paying duty on the final product is without support of law. 3. Considered arguments on both the sides. 4. As per the Chapter Note quoted above "adoption of any other treatment to render the product ma....