TMI Blog2008 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... nue rejected - E/957/2007 - A/625/2008-WZB/C-II/(SMB), - Dated:- 22-8-2008 - Shri M.V. Ravindran, Member (J) Shri Y.D. Banga, SDR, for the Appellant. Shri V.B. Gaikwad, for the Respondent. [Order].- This appeal is filed by the Revenue against the Order-in-appeal No. PII/BKS/38/2007 dt. 21-3-07. 2. The necessary facts those arise for consideration are respondents herein procure "Coconut Punch Chocolates" on payment of duty, in a large pack and repacks them with the "coffee bite chocolates" which are manufactured by them and cleared the same on payment 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 Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory with a specific purpose i.e. for supply along with 'coffee bite' and for no other processing, hence under the Cenvat scheme, credit is not allowed. Reliance was also placed on the Board Circular No. 673/64/2002- CX., dt. 28-10-2002 is also incorrect and is not relevant to the facts. Hence it was prayed that order-in-appeal No. 21-3-07 be set aside and order-in-original dt. 28-12-2004 be upheld. 5. Ld. Counsel submits that the issue is now squarely covered by the decision of the Tribunal in the case of Lotte India corporation Ltd. v. Commissioner of C. Ex. Pondicherry as reported [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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat provisions of Section 2(f)(iii) were specifically introduced from 1-3-2003 and it included packing or re-packing of the goods, would amount to manufacture. The definition of the manufacture during the relevant period would cover the activity of packing of coconut punch chocolate along with coffee bite as an activity amounting to manufacture. Hence as there is activity of manufacturing the duty paid coconut punch chocolate produced from by respondents has to be considered as an input for the manufacturing final products 'coffee bite'. I find that the Tribunal in the case of Lotte India Corporation 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 manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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