COMMISSIONER OF CENTRAL EXCISE BELAPUR vs. JINDAL DRUGS LTD

C.A. No.-001121-001121 - 2016Supreme Court2024 INSC 35430 April 2024Bench: HON'BLE MR. JUSTICE ABHAY S. OKA21 pages
For Petitioner: B. KRISHNA PRASAD
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that in relation to products of Chapter 18 of the Central Excise Tariff Act, labelling or re-labelling of containers amounts to 'manufacture' as per Note 3. Therefore, the activity of the respondent was considered manufacture.

What were the facts?

The respondent affixed additional labels on cocoa butter and cocoa powder received from its Jammu unit and also on imported goods. The revenue contended this was not 'manufacture' and sought recovery of CENVAT credit and rebate. The CESTAT held labelling amounted to manufacture.

What were the issues?

Whether the activity of affixing additional labels on goods constitutes 'manufacture' under the Central Excise Act and relevant Tariff Notes. Whether CENVAT credit and rebate are admissible for such activities.

Which sections of the Income-tax Act were involved?

Section 2(f),Section 11A,Section 11AA,Section 11AC

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
2024 INSC 354 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1121 OF 2016 COMMISSIONER OF CENTRAL EXCISE BELAPUR APPELLANT(S) VERSUS JINDAL DRUGS LTD. RESPONDENT(S) WITH CIVIL APPEAL NOS. 788-790 OF 2022

J U D G M E N T

UJJAL BHUYAN, J.

Heard learned counsel for the parties.

2.

Issue raised in the present batch of appeals is identical. Therefore, the civil appeals were heard together and are being disposed by this common judgment and order. 2

3.

However, Civil Appeal No. 1121 of 2016 was argued as the lead appeal. Therefore, for the sake of convenience, we would refer to the facts of this appeal.

4.

This is an appeal by the revenue under Section 35L (1)(b) of the Central Excise Act, 1944 (referred to hereinafter as ‘the Central Excise Act’) against the order dated 16.04.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (briefly ‘CESTAT’ hereinafter) in Appeal No. E/86389/13-Mum. (Jindal Drugs Limited V

The order continues below.

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