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2008 (8) TMI 287 - CESTAT MUMBAIWhether the packing of “coconut punch chocolate” with “coffee bite” and clearing the same on printed MRP, on payment of duty, would make the respondent eligible to avail Cenvat credit of duty paid on ‘coconut punch chocolate’ – Section 2(f)(iii) were specifically introduced from 1-3-2003 and it included packing or re-packing of the goods, would amount to manufacture – hence, activity of packing of “coconut punch chocolate” along with “coffee bite” amounting to manufacture – hence, duty paid “coconut punch chocolate” has to be considered as an input – therefore, credit is admissible - appeal of Revenue rejected
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