2013 (11) TMI 1127

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....ER Per P.K. Das; The applicants had undertaken the activity of packing / re-packing / labeling / re-labelling / affixing of MRP labels on the clutches received from their Unit I and from the vendors. The process undertaken by the applicant would amount to deemed manufacture under Section 2(f) of the Central Excise Act. The Commissioner observed that the applicant received the finished clutch....

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....t of reversal of credit. 3. The learned AR reiterates the findings of the Commissioner. He submits that the applicant availed the credit on the finished goods and the Commissioner has rightly denied the credit. He also submits that they are not eligible to avail the credit on the finished goods without doing any process. He relied upon the decision of the Hon'ble Kerala High Court in the case o....