2013 (11) TMI 1210

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....s such as packing, labelling, checking etc and then export the said goods on payment of duty under description Motor Vehicles Parts/Automobile Parts classifiable under Heading No.87.08 of the Schedule to the Central Excise Tariff Act, 1985. The applicant availed cenvat credit on the inputs and input services used by them for export of goods. By the impugned order, the adjudicating authority denied cenvat credit and confirmed the demand of Rs.9,24,74,806/- under Rule 14 of the CENVAT Credit Rules 2004 read with section 11A (4) of the Central Excise Act,1944 along with interest and penalty for the period Oct 2009 to October 2011 on the ground that the activities of packing / repacking, labelling/relabeling and anti-rust treatment undertaken b....

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....mbai) 3) Adi Enterprises Vs CCE Mumbai 2002 (144) ELT 379 (Tri.-Mumbai 4) Mega Pro (India) Vs CCE New Delhi-2007 (216) ELT 6387 (Tri.-Del.) 4. After hearing both sides and on perusal of the records, we find force in the submission of learned senior counsel. It is seen that clause (iii) was inserted in section 2(f) w.e.f. 1/3/03 by Finance Act, 2003 as under :- [(f) manufacture includes any process, - (i) ... (ii) ... (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re- labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the ....

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....eme Court was considering the definition before its substitution. In that case the issue was whether refrigerators which are packed in polythene cover, thermocol etc. and placed in hard board cartons fall within the expression pre-packed commodity under the rules. The Supreme Court held on considering the definition of pre-packed commodity that a glance at the provisions and more particularly to Explanation I, would suggest that the refrigerator is covered under the term pre-packed commodity. In our opinion, once the Supreme Court has held that a refrigerator which is a single unit which is packed in polythene cover, thermocol etc. and placed in hard board cartons is a pre-packed commodity under the old rule considering the language of the ....