COMMISSIONER OF C. EX., SURAT Vs. ATUL LIMITED

JUDGEMENT

(1.) THIS is a departmental appeal against Order of the Commissioner (Appeal) No. SSS/SRT/1402/99 dated 19 -8 -99.

(2.) HEARD both sides.

(3.) THE respondent company purchase input Gamma Acid (of 90% purity), falling under Chapter Heading 2922.00 and subjected the same to the processes known as standardizing and blending, and enhanced the purity to the level of 93 to 97%. This purification was undertaken to meet the specific requirement of overseas buyers. They claimed the process of purification as mentioned above as amounting to manufacture and taken Cenvat credit on the inputs. The issue involved is, whether the process undertaken by them will amount to manufacture enabling them to take Cenvat credit. The issue relates to the period of October/November, 1994 only. According to the department it does not amount to manufacture as both the input and output fall under the same chapter heading.