2013 (7) TMI 275

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.... These two appeals are directed against Order-in-Appeal No.SA/130/ VAPI/2011, dt.29.08.2011 and No.SA/131/VAPI/2011, dt.29.08.2011. 2. The issue involved in this case is regarding denial of CENVAT Credit of Excise duty paid on batteries which were supplied free of cost along with film roll. 3. Heard both sides and perused the records. 4. I find that the lower authorities have held that....

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....oducts 2011 (272) ELT 54 (Guj.), is correct. With respect, I may reproduce the said ratio. 10. We have examined this reasoning of the Tribunal in view of the provisions contained in Cenvat Credit Rules, 2004. Rule 3(1) of the Rules says that a manufacturer or producer of final product or a provider of taxable service shall be allowed to take credit of items mentioned therein.The proviso further....

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....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....