TMI Blog2017 (4) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... in the ambit of “manufacture” as defined under the Act and as such, the assessee would be entitled to claim cenvat credit on such input. Appeal allowed - decided in favor of appellant. - E/3277/06 - A/86740/17/EB - Dated:- 11-4-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri MP. Baxi, Advocate for the appellant Shri N.N. Prabhudesai, Supdt.(AR) for the respondent ORDER Per Ramesh Nair The facts of the case are that the appellant M/s. Cadbury India Ltd. (now known as Mondelez India Foods Pvt. Ltd.) are engaged in the manufacture of various types of cocoa and chocolates during the period January 2003 to December 2003. The appellant cleared finished goods on a stock transfer bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f input as defined under Cenvat Credit Rules. Therefore, credit is not admissible. 5. We have carefully considered the submission made by both sides. 6. We are in agreement with the ld. counsel that the issue of deduction on account of interest on receivables has been decided in the appellant's own case by this Tribunal's order dated 02.01.2017 which is reproduced below:- 3. The issue is squarely covered by this Tribunal's following judgments in the appellant's own case: 1. Cadbury India Ltd. Vs. CCE, Aurangabad Tribunal Order No.C-II/2243/WZB/2002 dated 25.07.2002 2. Cadbury India Ltd Vs. CCE, Indore 2015 (323) ELT 606 (Tri.-Del) The operating order of the above cited judgment is reproduced bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed along with final product, the issue has been settled in the various judgments cited by the ld. counsel. In case of Prime Health Care Products (supra) , this Tribunal has taken the following views:- 10. We have examined this reasoning of the Tribunal in view of the provisions contained in Cenvat Credit Rules, 2004. 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 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 def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n input. In that stream whatever input is going into final product either directly or indirectly, duty suffered on that input should be set off and only on value addition duty is levied. In the present case the playing cards even though it does not participate directly in the manufacture of final product i.e. spray guns but undisputedly the same is purchased by the appellant and expenditure of the same stands absorbed in the cost of the final product which ultimately suffered the duty as a whole, therefore in my considered view the playing cards which is supplied along with final product should be eligible for input credit. The definition of input also clearly suggests that the input need not to be used directly in the manufacture and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l held as under:- 6. We have considered the submissions made by both the sides. As pointed out by the advocate and as seen by us during the hearing, the hand blender contains very clear indication on the outer package that, it is being supplied free with the JMG. In addition, the package containing JMG and hand blender also shows clear indication that the hand blender is given free when JMG is purchased. Thus it is clear from the package that hand blender is not sold separately at all. As pointed out by the Ld. Advocate, the case is similar to supply of Kitkat chocolate free with Pepsi bottle and Hon ble Supreme Court held that Kitkat chocolate need not be assessed under Section 4(A). Similarly, in Sony case also, the Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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