TMI Blog2005 (2) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ar the product in a composite pack of 1 kg. detergent powder and a detergent cake (SH 3401.20) weighing 125 grms. Such clearance, during the material period, was made on payment of duty on an assessable value which included the cost of the cake also. Before such clearance, the appellants had filed Rule 57G declaration for availing input duty credit on the detergent cake. The department objected to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63 (T)], wherein 'Ariel' brand detergent cake which was cleared along with soap powder in a composite pack was recognized as input for Modvat purpose and the department's plea that the activity of putting the cake with soap powder in composite pack did not amount to manufacture was rejected. Ld. Counsel has also submitted that the decision of the Tribunal in Jagsonpal Pharmaceuticals Ltd. v. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 34, which is pari materia with Note 5 of Chapter 30. Note 6 to Chapter 34, in relation to products of S.H. 3402.90, laid down that packing or repacking into smaller packs, including packing or repacking of bulk packs to retail packs, or adoption of any other treatment to render the product marketable to the consumer shall amount to "manufacture". Admittedly, the detergent cake was supplied fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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