2019 (11) TMI 481

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....able goods falling under Chapters 32, 35, 38 and 39 of the Central Excise Tariff Act, 1985. During the relevant period, the appellant had procured various indigenous raw materials falling under Chapter 32 and 39 of CETA and availed cenvat credit of the duty paid on the said raw materials. The appellant had undertaken certain process of packing, repacking, labeling, relabeling etc. on this product and discharged duty on the same on clearance of the goods from the factory. Alleging that the processes undertaken by the appellant do not result into manufacture as defined under Section 2(f) of the Central Excise Act, 1944, show cause notice was issued to the appellant on 26.04.2011 for the period April 2006 to September 2009, proposing recovery ....

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....IOL-1391-CESTAT-MUM and Shripad Engineering Works vs. CCE, Thane-I - Order No. A/86400/2019 dated 13.08.2019. Also, he has submitted that since the duty collected has been deposited with the government, hence, Section 11D of the Central Excise Act, 1944 is not applicable in view of the Judgment of the Hon'ble Rajasthan High Court in the case of UOI vs. Shivam Metals - 2015 (326) ELT 558 (Raj.), the Hon'ble Delhi High Court in the case of Hindalco Industries Ltd. vs. ACCE, Mirzapur - 2014 (305) ELT 3 (Del.) and the Tribunal in the case of Asian Colour Coated Ispat Ltd. vs. CCE, Delhi-III - 2015 (317) ELT 538 (Tri.-Del). 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner. 5. We have carefully considered the ....