2019 (2) TMI 1225

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....t have imported goods namely, "Sulfolane Anhydrus" and taken cenvat credit of the duty paid on the same. They have cleared the said input raw-material as such under their Central Excise Invoices and under CT-3 as their final product on payment of central excise duty without undertaking any process of the same. The duty so paid on the said inputs is less than the total cenvat credit availed. Therefore, the case of the department is that since the imported input sold as such on which credit was taken, the appellant is require to reverse the actual cenvat credit. Accordingly, the differential duty demand between cenvat credit availed and duty paid has been confirmed by the original authority. Being aggrieved by the order in original dated 08.0....

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....t (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the judgment of Casil Industries Ltd. Vs. CCE, Tribunal order No. A/1581/WZB/AHD/2011 dated 26.08.2011 and in the case of Sika India Pvt. Ltd. Vs. CCE, Goa 2018 (361) ELT 1033 (Tri.Mum.) 4. We have carefully considered the submissions made by both the sides and perused the records, we find that as regard the merit of the case, the issue is no more under dispute as in terms of Chapter Note 10 of Chapter 29 which reads as under: "10. In relation to products of this Chapter, labelling or relabeling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product ma....