TMI Blog2012 (6) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that ceramics mugs is not input and is not required for the manufacture - Held that:- In the definition of Section 2(f) of Central Excise Act, 1944, in respect of items specified for amendment on the basis of value under Section 4A of Central Excise Act, 1944 on the basis of MRP, packing, repacking, labeling etc are specified as amounting to manufacture. Further Tribunal in case of Gupta Soaps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mugs, tea cup saucers classified under Chapter 69 of Customs Excise Tariff Act, 1985, purchased as finished goods from M/s Jaipur Ceramics Pvt.Ltd., Jaipur. The appellant unit has not used such bought-out items i.e. ceramic mugs, tea cup saucers in the manufacture of their final products casseroles and coffee jugs, but packed them along with their final products in printed corrugated box and were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty equal to CENVAT Credit availed by the appellant. Even though the matter is listed only for the purpose of determination of requirement of pre-deposit and request for stay, after hearing both sides, it was found that the issue can be finally decided and therefore the requirement of pre-deposit is waived and the appeal itself is taken up for final decision. 3. In this case, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbo pack of bought out tooth brush with tooth paste manufactured by assessee was sold, CENVAT Credit of duty paid on tooth brush would be admissible since when brush is packed with tooth paste, the process of re-packing, labeling etc amounted to manufacture as per law. In the definition of Section 2(f) of Central Excise Act, 1944, in respect of items specified for amendment on the basis of value u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e etc falling under Chapter 39 of Customs Excise Tariff Act, 1985 are listed in the notification. Therefore, it is quite clear that the plastic dish is not a notified item and even then this Tribunal has reached the conclusion that when a combo pack of soap and plastic dish is sold, CENVAT Credit of duty paid on plastic dish would be admissible. 4. Under these circumstances, CENVAT Credit of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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