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2017 (8) TMI 784 - AT - Central ExciseCENVAT credit - department was of the view that appellants are not eligible for availing credit on the mixer-grinder assembly received by them - whether the appellants are eligible to avail credit on the mixer-grinder assembly received by them from M/s. Videocon Appliances Ltd.? - Held that: - It is not disputed that at the time of clearance of the combi pack containing both refrigerator and mixer-grinder, the appellant have paid excise duty on the composite price. So also after receiving the mixer-grinder assembly, the appellants have unpacked the same and fixed power cord and wiring harness in order to complete the product. In such a case, the credit availed on the mixer-grinder assembly / parts by the appellant, in our view, appears to be legal and proper - reliance placed in the case of COMMR. OF C. EX., CUS. & ST., DAMAN Versus PRIME HEALTH CARE PRODUCTS [2010 (10) TMI 881 - GUJARAT HIGH COURT], where it was 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 - credit allowed - appeal allowed - decided in favor of appellant.
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