2019 (5) TMI 1287

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....ingly, we have heard learned A.R. appearing for the Revenue and have gone through the impugned order. 2. As per facts on record the appellants are engaged in the manufacture of disposable syringe as also syringe components. Whereas the complete syringe attracts duty of excise, parts and components of syringes are entitled to the benefit of Exemption Notification No.6/2006-CE dated 01/03/2006. As a result of audit conducted in the appellant's factory, Revenue entertained a view that parts of syringes were being cleared by the appellant to only two companies of the appellants group at Gorakhpur and Guwahati. Inasmuch as the names of the said buyers were printed on the packaging material sold with the goods it has to be held that appellants....

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....g material bearing brand name of the buyers amounts to clearance of the full complete syringe, thus attracting duty. At this stage, we note that the appellant was clearing their product to their unit M/s Hi-Tech Medical & Surgical Products located at Guwahati. Guwahati unit was availing area based exemption and proceedings were also initiated against them alleging that the process undertaken by them does not amount to manufacture. Accordingly demand was confirmed against them by denying the benefit of Notification No.32/1999-CE dated 08/07/1999. The said demand was set aside by Commissioner (Appeals) vide his Order-in-Appeal No.48/GHY/CE(A)/GHY/11 dated 12/08/2011. It stands observed in the said decision of Commissioner (Appeals) that on re....

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....nt to manufacture. 9. If the Jurisdictional Commissioner (Appeals) of the buyers unit of the appellants has held the processes undertaken at the buyer's premises as amounting to manufacture, it has to be held that the manufacture of the complete syringe takes place at the buyer's premises. In such a scenario, it cannot be held that what was being cleared by the appellant was a complete syringe. The findings of the Lower Authorities are only based upon the fact that the packaging material sent by the appellant alongwith various parts of the syringe bears the name of the buyer's unit. The matter has not been investigated thoroughly and the various submissions made by the appellant has not been adverted to by the Lower Authorities. 10. A....