TaxTMI 
TaxTMI 
2026 (1) TMI 566
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....section 11AC of Central Excise Act, 1944 for having cleared goods deemed to have been manufactured between March 2008 and March 2012 without complying with the levy obligations, is at the core of this appeal of M/s Chemtron Science Laboratories Pvt Ltd challenging order [order-in-appeal no. CD/316/BEL/2015 dated 13th February 2013] of Commissioner of Central Excise (Appeals), Mumbai-III. The appellant herein was involved in the business of supplying gas that, from bigger cylinders, was filled in smaller cylinders and it would appear that note 9 to chapter 28 of Schedule to Central Excise Tariff Act, 1985 deemed coverage for the levy of duties of central excise upon 'labelling or re-labelling of containers or re-packing from bulk pa....
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....sive factor, in determining whether the activity falls within the scope of Chapter Note 10 of Chapter 28 of CETA, 1985. Once, it is a "bulk pack", then the quantity out to be definite and measured according to the packing in which it is placed. In case of solid, it is back in standard size of packings and in case of liquid and gas, it takes shape of the containers. No specified quantity could be assigned or earmarked to understand the meaning of "bulk pack" and "retail pack". The said connotation are to be ascertained by delving into the facts and circumstances of each case. For example, in case of soda ash quantity of 75/50 kgs. in bags, may be considered as "bulk packs" in contrast to the quantity of 500 gms/1 kg. But, in case of spices, ....
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....oduct of the appellants. Rather, the vitamins mix produced by the appellants satisfies all the necessary attributes to make it a marketable product. xxxx 94. The fallout of the above discussion is that the points formulated for consideration in these appeals in terms of the direction by the Hon'ble Supreme Court in the remand order in relation to the process undertaken by the appellants are to be answered in the affirmative. The product vitamin mix or intermixture of vitamin emerges out of the process of mixing of vitamins and it results in the manufacture of commercially recognised product different from the ingredients used in the process of mixing having independent characteristics, identity and use. Taking into consideration....
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....ntainers in the factory of manufacture and that the products are sold to customers by measure which, while being taken delivery of, are filled in containers supplied by the customers. It is that activity which has been deemed to be manufacture in terms of the impugned chapter note and, on facts, contested by the appellant. 6. The definition of manufacture, and consequent excisability was broadened, in relation to specific chapters of Schedule to Central Excise Tariff Act, 1985 and in conformity with the deeming portion to include certain activities rendered in the product that, without changing the characteristics of the product, altered it to such extent as to enable levy of tax yet again. It should be noted that, in the scheme of credi....