TMI Blog2013 (7) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 would amount to manufacture – Held that:- Rule 3(1) of the Rules says that a manufacturer or producer of final product or a provider of taxable service shall be allowed to take credit of items mentioned therein - The word input is defined in Rule 2(k) which also includes accessories of the final products cleared along with final product – Decided in favor of Assessee. Manufacture as defined u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were supplied free of cost along with film roll. 3. Heard both sides and perused the records. 4. I find that the lower authorities have held that the appellant is not eligible for CENVAT Credit on the ground that the definition of input under Rule 2(l) of CENVAT Credit Rules, 2004 does not cover the item Battery as it is not used in or in relation to the manufacture of their final product. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer or producer of final product or a provider of taxable service shall be allowed to take credit of items mentioned therein.The proviso further states that the cenvat credit shall be allowed to be taken of the amount equal to central excise duty paid on any input or capital goods received in the factory of manufacture of final product. The word input is defined in Rule 2(k) which also include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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