TMI Blog2015 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... in any of the warehouse situated at Mumbai, Kolkata, Greater Noida and Bhiwadi, and in that case Imported and Packed by sticker was affixed by respective warehouse and the goods were transferred on stock transfer basis to Chennai from where it was marketed by affixing sticker/labeling. On plain reading of clause (iii) of Section 2(f) of the said Act, it is clear that manufacture would include packing / repacking of such goods in unit container or labeling / re-labelling of containers including the declaration or alteration of retail sale price on it for rendering the product marketable to the consumer. With effect from 1.3.2003, the definition of manufacture under Section 2(f) has wide amplification. Note 5 of Chapter 30 insofar as prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1985. The applicants are procuring their inputs from three different sources. The spare parts are received from their warehouses situated at Mumbai, Kolkata, Greater Noida and Bhiwadi on stock transfer basis. Further, they are also importing automobile spare parts. They are also purchasing spare parts from vendors in bulk quantity. They are undertaking the activity of packing or repacking, labeling or relabeling, inspection etc. The applicants availed CENVAT credit on the spare parts and cleared the goods on payment of duty. 3. Show-cause notices dated 5.6.2013 and 19.11.2013 were issued proposing to deny the CENVAT credit for the period from November 2008 to October 2012 and from November 2012 to August 2013 respectively. In the Sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e there is no reason to deny the CENVAT credit. 4.2 It is further contended that the applicant availed CENVAT credit and paid the duty on the final product and there is no reason to deny the CENVAT credit. It is further submitted that credit taken is less than or equal to the duty paid on the finished goods. He submits that the adjudicating authority proceeded on the basis of various case laws which are prior to amendment to Section 2(f) with effect from 1.3.2003. 5. On the other hand, the learned Authorized Representative for Revenue reiterates the findings of the adjudicating authority. He particularly drew the attention of the Bench the decision of the Tribunal in the case of Johnson Johnson Ltd. Vs. CCE 2003 (156) ELT 134 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, we find that the issue involved in this case is whether the activity of inspection, labelling, affixing of stickers or re-labelling amounts to manufacture or not and whether the applicant is eligible to avail CENVAT credit. We find that the definition of Manufacture under Section 2(f) of the Central Excise Act, 1944 with effect from 1.3.2003 is as under:- (f) manufacture includes any process, - (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; or (iii) which, in relation to the goods specified in the Third Schedule, involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticker/labeling. On plain reading of clause (iii) of Section 2(f) of the said Act, it is clear that manufacture would include packing / repacking of such goods in unit container or labeling / re-labelling of containers including the declaration or alteration of retail sale price on it for rendering the product marketable to the consumer. With effect from 1.3.2003, the definition of manufacture under Section 2(f) has wide amplification. Note 5 of Chapter 30 insofar as prior to amendment on 1.3.2003, it would be repacking from bulk packs to retail packs . But after the amendment, it includes packing or repacking of such goods in a unit container . In other words, it includes any repacking in unit container. 9. In the present case, prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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