TMI Blog2017 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... nt's own case M/s. Glovis India Pvt. Ltd. Vs. CCE, Chennai-IV [2017 (7) TMI 754 - CESTAT CHENNAI], where it was held that the appellants have been able to successfully establish that such activities have been undertaken by them after purchase of the goods from various vendors till the goods are exported. For these reasons, the activities undertaken by the appellant amounts to manufacture - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and input services. The appellant also claimed rebate under Rule 18 of the Central Excise Rules, 2002 in respect of the duties paid on the goods exported by them. On processing the rebate claim filed by the appellant, they were called upon to explain whether the process undertaken by them in respect of goods exported on payment of duty amounted to the process of manufacture. Show cause notices w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter has already been decided by this Bench in appellant's own case vide Final Order No.40787/2017 dt. 15.5.2017. The relevant part of the order is reproduced herein below for ready reference : 13. Three types of packing are undertaken depending on the type of automobile parts. They are: (a) carton box packing, (b) wooden box packing and (c) metal pallet packing. The packed carton box is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f labeling does not amount to manufacture. This argument does not find favour with us. The Standard of Weights and Measures Act, 1987 though provides for affixing the Retail Sale Price on packaged commodities, the said legislation has nothing to do with the question whether the activity undertaken by the assessee amounts to manufacture or not. As per sub-clause (iii) of the said definition, packin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are exported and in any case, they would be eligible to claim rebate on the inputs / input services. Therefore, the show cause notice issued invoking the extended period is unsustainable. The appellant succeeds on merits and on the ground of limitation. 16. In the result, the impugned order is set aside and the appeal is allowed with consequential reliefs if any, as per law. 3. Fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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