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2023 (9) TMI 285 - AT - Central ExciseManufacture or not - activity of packing, re-labelling of the spare parts of HEMM undertaken by the appellant amounts to manufacture or not - CENVAT Credit - Extended period of limitation - HELD THAT:- The parts in question are covered by Serial No.100A of the Third Schedule of the Central Excise Act, 1944. The said issue has been dealt by this Tribunal in the case of Mercedes Benz India Pvt. Ltd. [2017 (10) TMI 1183 - CESTAT MUMBAI], wherein this Tribunal has observed In the facts of the present case, the goods as discussed above are falling under various chapter heading as proposed in the show cause notice are covered under Third Schedule and the activity which is undisputedly carried out by the appellants are packing in unit container, labelling with declaration of the MRP on the unit container are clearly covered under Section 2(f)(iii) therefore amounting to manufacture. It is seen that the goods are marketable as the same has been sold to M/s TSL on against the payment. Therefore, the said parts are marketable - the activity undertaken by the appellant amounts to manufacture. Consequently, the cenvat credit availed by the appellant, cannot be denied to the appellant. CENVAT Credit - HELD THAT:- As the appellant is paying duty on the manufactured goods by availing CVD paid on the imported goods, in that circumstances, the appellant is correctly taken the cenvat credit. Extended period of limitation - HELD THAT:- The appellant has registered with the Department and their activity is known to the Department, the appellant is also filing ER-I Returns regularly showing payment of duty and availing cenvat credit therein, in that circumstances, the extended period of limitation is not invokable in the facts and circumstances of the case. Therefore, on limitation also, the show-cause notice is not sustainable. Appeal allowed.
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