TMI Blog2018 (7) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... -2018 - Smt. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri R. Parthasarathy, Consultant For the Appellant Shri R. Subramaniyam, AC (AR) For the Respondent ORDER Per: Archana Wadhwa As per the facts on record, the appellant is engaged in the manufacture of detergent powder falling under Chapter 34 of the Central Excise Act. They were receiving detergent powder in bulk on payment of duty which was being packed in various pouches of various weights. Along with the detergent powder, the appellants were also packing free detergent cakes inside the pack of 900 gms of detergent powder having a total MRP rate of ₹ 30/-. The said goods were being cleared under the brand name Kite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gth and relied this Tribunal s decision in the case of Lotte India Corporation Vs CCE Pondicherry (supra). In the present case, Revenue has not disputed the fact that respondent has discharged central excise duty on the detergent powder packed in 500 grams and also not disputed the fact that respondents have discharged duty under Section 4A under M.R.P. price. As seen from the file, respondents had packed free supply of one detergent soap (valueRs.5 per piece) inside the washing powder of 500 gms. and correctly declared the net weight of the combi-pack of 575 gms. and discharged duty on the detergent powder. The respondents are rightly covered under Section 2(f) (3) of Central Excise Act. The lower authority has rightly relied on decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the credit is admissible in the case of the respondent-assessee. 11. The view taken by the Tribunal is further supported by the provisions contained in Section 2(f) of the Central Excise Act, 1944 which defines the word manufacture . It includes any process in relation to the goods specified in the Third Schedule, which includes packing or re-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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