2007 (12) TMI 100

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...., Member (J)]. -1. This appeal is directed against the Order-in-Appeal No. SVS/225/NGP-A/2007 dated 26-6-2007. 2. The issue involved in this case is that the respondent was availing credit on the pesticides, which were rejected and received back in their factory. They were processing the said pesticides, which would amount to manufacture and clearing them on payment of appropriate duty. The res....

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....ence, they would get covered in the appropriate chapters hence the respondent is required to discharge the duty liability. 5. Ld. Counsel appearing on behalf of the respondent submits that the issue is squarely covered by the judgment and order of the Hon'ble Supreme Court in the case of CCE v. West Coast Industrial Gases Ltd. as reported in 2003 (155) E.L.T. 11 (S.C.). He submits that the issu....

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....hich would amount to manufacture. It is undisputed in this case, that after receipt of the finished goods from the suppliers, respondents had put the same to a process of which would amount to manufacture. If that be so, the goods which were received back by them under Rule 16 would automatically fall under the category of inputs, hence, containers in which they are received, would be waste and sc....