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2013 (7) TMI 275 - CESTAT AHMEDABADCENVAT Credit of Excise duty paid on batteries which supplied free of cost along with film roll - Appellant is re-packing and re-labelling the final product cleared by them i.e. film rolls along with the battery inside the pack of film roll. This particular activity as per the Chapter Note to Tariff Heading No.3702 would amount to manufacture – Held that:- Rule 3(1) of the Rules says that a manufacturer or producer of final product or a provider of taxable service shall be allowed to take credit of items mentioned therein - The word input is defined in Rule 2(k) which also includes accessories of the final products cleared along with final product – Decided in favor of Assessee. Manufacture as defined under Section 2(f) of the Central Excise Act – Held that:- Any process in relation to the goods specified in the Third Schedule, which includes packing or re-packing of such goods in a unit container amounts to manufacture - Assessee would be entitled to claim cenvat credit on such input – Decided in favor of Assessee.
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