Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 881 - HC - Central ExciseManufacture - packing and re-packing the input - Cenvat Credit on the items viz. “Tooth Brush” - Held that:- Provisions contained in Section 2(f) of the Central Excise Act, 1944 which defines the word “manufacture”. It includes 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. In the Third Schedule, at Serial No. 38, under Heading - Sub-Heading of Tariff Item, Entry No. 3306, is in respect of tooth paste. Hence, the process of packing and re-packing the input, that is, toothbrush and tooth paste in a unit container would fall within the ambit of “manufacture” as defined under the Act and as such, the assessee would be entitled to claim cenvat credit on such input.
|