TaxTMI 
TaxTMI 
2003 (12) TMI 104
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the job work of mounting the Water Purification and Filteration System on a base frame; that M/s. Perfect Drug Limited import or purchase water purification and filteration system and supply them to the appellants for mounting on a base frame on job charges; that the system so mounted is used in various post mix vending machines installed at different locations; that the water before it is mixed with soft drink concentrate, is passed through the impugned system and goes in the post mix vending machine where it gets mixed with the soft drink concentrate and thereafter flows out of the vending machine as soft drink; that the various items imported by Perfect Drug Ltd. can be mounted on a wall, near the water supply point and connected to get....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter' in carton for marketing as 'Acquaguard' does not amount to manufacture. He also mentioned that this decision has been affirmed by the Supreme Court as reported in 2001 (131) E.L.T. A85. 4. Finally, the learned Advocate contended that the Commissioner (Appeals) has held in the impugned order that they are entitled to Modvat credit of the Additional Customs Duty paid on the imported items; that even if the process undertaken by them is held to be amounting to manufacture, the Modvat credit is sufficient to cover the liability of duty; that the extended period of limitation for demanding duty is not invocable as they are not required to pay any amount on account of availability of Modvat credit and as such there can not be an intent to e....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Drug Ltd. and after assembly of these components a new product Water Purification and Filteration System is obtained which they supply to M/s. Perfect Drug Ltd; that the assembly of different items has resulted in the emergence of a separate and distinct product having different name, character and use; that all the parts used by them are not duty paid as a specific finding to this effect has been given by the Adjudicating Authority; that the individual items may be useful themselves but after assembly a new product emerges. He also relied upon the decision in the case of A.P. Industrial Components Ltd. v. C.C.E., 1993 (68) E.L.T. 357 (T) wherein it has been held that both the words 'filtering' and 'purifying' cannot be treated as synonymo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fect Drug Ltd. supply to the Appellants the following : (i) Filter Housing Cartridge (ii) U.V. Units (iii) Timer (iv) Mounting Plate and Screws (v) Tubings and Fittings The Appellants then make the following types of water Purification and Filteration System (WPFS) : (a) WPFS with Dual Cartridges, (b) WPFS with Single Cartridge, (c) WPFS with Single Cartridge and Electronic Control Unit. It is also mentioned in the Memorandum of Appeal that filter housing and cartridge are imported by M/s. Perfect Drug Ltd. through M/s. Cuno Asia Pvt. Ltd., Singapore and U.V. based Filteration and Purification unit from Rathi Brothers/IWT Poona. The choice of cartridge depends upon the basis of filteration, the operating conditions and the cust....