2018 (1) TMI 967

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.... Appellant (s) Shri Pradeep Kumar Dubey, Supdt. (D.R.) for the Department ORDER Per: Ms. Archana Wadhwa On matters being called, neither anybody appeared nor there is any adjournment request. Accordingly, we have heard Sh. P. K. Dubey, ld. DR for the department and have gone through the impugned order. In as much, in both the appeals the issue is identical, we proceed to decide both th....

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....entral Excise Act, 1944 since the goods imported by them are not transforming into a new product due to performing such type of activities. Further, the said activities also does not fall under the ambit of Section 2(f) (iii) ibid as no such type of activities have been incorporated in the said Section 2(f) (iii). 4.5 Now, the part's defence that they packed the goods after doing the activities....

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....ivity of packing and repacking of goods amounts to manufacture and they were undertaking the said activity as per the requirement of their customer. 4. The authorities below did not agree with the above contention of the appellant and by their impugned order confirmed the demand by denying the cenvat credit availed in respect of inputs and also imposed penalties. Hence, the present appeals. ....