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TMI Blog2008 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty under Section 4A of the Central Excise Act, 1944, Since the duty is paid on "Coconut Punch Chocolates" respondent availed Cenvat credit on the said Coconut Punch Chocolates treating them as inputs, utilized the said credit for payment of duty on final products. The Revenue did not accept this contention and hence issued the show cause notice dt. 14-10-04 directing the respondent to reverse the Cenvat credit availed during the period October 2003 to December, 2003 on such 'Coconut Punch Chocolates'. The respondent contested the show cause notice before the adjudicating authority who did not accept the defense raised by the respondents and disallowed the Cenvat credit imposed penalties and demanded interest at appropriate rate. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted [2008 (224) E.L.T. 102 (Tri.-Chennai)]. It is his submission that the facts in the current case in the case of Lotte India Corporation Ltd. are the same. He also submits that the definition of manufacture under Section 2(f) has undergone change from 1-3-2003. 6. The issue involved in this case is whether the packing of "coconut punch chocolate" with "coffee bite" and clearing the same on printed MRP, on payment of duty, would make the respondent eligible to avail Cenvat credit of duty paid on 'coconut punch chocolate'. 7. I find that the Cenvat credit was availed by the respondents during the period October 2003 to December 2003. As has been rightly pointed out by the ld. Counsel that the definition of 'manufacture' under Section 2(f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (supra) was seized with identical issue. The ratio of the Tribunal is as under:- "I find that in the instant case the coffee bite manufactured by the appellants and the bought out item butter scotch are packed together and sold payment of duty on the MRP marked on the combination pack. In view of the notes contained in Section 2(f)(iii) of the CEA there cannot be any doubt that the combipack is a manufactured product and also that the assessee is eligible for the credit of duty paid on the butter scotch it purchased. There is no dispute about the valuation adopted by the appellants. Therefore, in the view I have held of the process of packing of the two items as manufacture, the assessee correctly availed the Cenvat Credit of duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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