2019 (6) TMI 262

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....y Road Lines and M/s AMLF Logistics Pvt. Ltd against Order-in-Original No. 06/MP/Vapi/2010 dated 28.02.2011 passed by Commissioner, Vapi. 2. Brief facts of the case are that the Appellant are registered with the central excise for manufacture of Speciality Oil. They were issued show cause notice dt.06.05.2009 alleging that they have availed credit on inputs without actual use in manufacture. That the input tanker on arrival at the factory was kept standing on the roadside outside the industrial area and then within five to ten minutes one Sh. Ravi Ranjan prepared central excise invoice showing clearance of finished goods on marginal appreciation of value and depreciation of quantity just to accord authenticity that the goods has been manu....

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....duty paid by the Appellant. They carried out mixing of Chemicals in tanker which amounts to manufacture as held in case of Sh. Hanumanantha Kali Vara Prasad Baby Chem (P) Ltd. 2012 (282) ELT 466 (TRI). That if they have not undertaken manufacturing activity but the goods has been cleared on payment of duty and the full amount of cenvat credit thus stands paid, hence no further demand survives and the whole exercise in revenue neutral. He relies upon decisions in case of Keetex 2008 (227) ELT 536 (TRI), Tripura Containers Pvt. Ltd. 2011 (264) ELT 339 (Guj.) and Ekta Enterprises 2005 (180) ELT 219 (TRI). He also relies upon judgments in case of creative Enterprises 2009 (235) ELT 785 (Guj.) and Creative Enterprises 2009 (243) ELT (A-120/121) ....