TMI Blog2018 (1) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... that even if the activity undertaken by an assessee does not amount to manufacture of the final products which stands cleared on payment of duty, the benefit of cenvat credit cannot be disallowed - Inasmuch as the final product stands cleared by the appellant on payment of duty, we are of the view that the credit cannot be disallowed to the appellant - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem from Japan and after undertaking certain activities at their premises, their final product, after availment of credit of duty paid on imported goods, are being cleared by them on payment of duty. For the sake of ready reference, the activity being undertaken by the appellant are detailed below: 4.4 The activities like opening the large box/ checking/ inspection of each item / Marking of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct marketable to the consumer before such packing or repacking, will be termed as manufacture and it is not applicable to the goods which are already marketable and packed in unit container. The imported goods were marketable at the time of purchasing by the party. Mere repacking of the same goods does not effect its marketability . 3. Revenue entertained a view that the above activity do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an assessee does not amount to manufacture of the final products which stands cleared on payment of duty, the benefit of cenvat credit cannot be disallowed. Reference is made to the majority decision in the case of Asian Colour Coated Ispat Vs. CCE, Delhi-III -2015 (317) ELT 538 (Tri.). Inasmuch as the final product stands cleared by the appellant on payment of duty, we are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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