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2015 (7) TMI 1121 - AT - Central ExciseCenvat credit - Rule 14 of CENVAT Credit Rules, 2004 - stock transfer from Ghaziabad to Hosur - piston and piston rings are repacked and re-labelled at Hosur with part number and supplied to the customers - period involved is from October 2007 to February 2009 - Held that:- there is no dispute on the fact that the activity of repacking and relabelling amounts to manufacture as per the definition given under section 2(f)(iii) read with Note 6 of Chapter XVII. It is found that the Department has already accepted this issue in favour of the assessee vide Order No. 38/2010 dated 30.12.2010 and Order No. 21/2012 dated 30.3.2012 for the subsequent period (March 2009 to December 2009 and from Jan. 2010 to June 2010) wherein it was held that the activities of unpacking, repacking and relabeling amounted to manufacture in terms of Section 2(f)(iii) of the Central Excise Act, 1944 and there is no dispute on these facts. Further, the repacked products were cleared on payment of duty on a higher value and the Department accepted the payment of duty on the final products. There is no justification to deny the credit on the goods used while accepting the duty on the final products. Having accepted the duty on the final products as manufactured, it is not open to the Department to deny the credit on the inputs that the final products were not manufactured. Further, the Department has also accepted the adjudication orders dated 30.12.2010 and 30.3.2012. Therefore, the appellants are eligible for CENVAT credit. - Appeal allowed with consequential relief
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