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2012 (10) TMI 73 - CESTAT, NEW DELHIWhether activity is amount to manufacture - making combo-pack of two toothpastes of different weight and one tooth brush. Tooth pastes were provided by Colgate Palmolive (India) Ltd. and brush was supplied by manufacturer at Daman – Held that:- Appellant was claiming to be no manufacturer under Central Excise Law and claiming to be a service provider, now it claims to be a “manufacturer” to get area based exemption benefit - when benefit of area based exemption is claimed the conditions of exemption prescribed by the Notification need to be fulfilled - when the appellant raises invoices on Colgate-Palmolive as a provider of service of packing, he is able to pass on the credit of duty and taxes paid on input and input services used by him, which would not be the case if he is considered as a manufacturer whose products are exempt - appellant when failed to claim the exemption fulfill conditions of the exemption notification, that was deniable - appellant appears to have not come out with clean hands - adjudication is not barred by limitation - While on one hand there is claim of no manufacturer, on the other there is claim of manufacture - appellant directed to make pre-deposit
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