TaxTMI 
TaxTMI 
2015 (2) TMI 465
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....r disposal. 2. The relevant facts of the case, in brief, are that the applicants are registered with the central excise department as Deemed Manufacturer of spare parts classifiable under Chapter Heading 8708 of the First Schedule to the Central Excise Tariff Act, 1985. The applicants are procuring their inputs from three different sources. The spare parts are received from their warehouses situated at Mumbai, Kolkata, Greater Noida and Bhiwadi on stock transfer basis. Further, they are also importing automobile spare parts. They are also purchasing spare parts from vendors in bulk quantity. They are undertaking the activity of packing or repacking, labeling or relabeling, inspection etc. The applicants availed CENVAT credit on the spare....
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....or labeling or re-labelling of containers would amount to manufacture. 4.1 It is submitted that in the present case, the processes undertaken by the applicant would cover within the definition of Section 2(f) of the Central Excise Act, 1944 and therefore there is no reason to deny the CENVAT credit. 4.2 It is further contended that the applicant availed CENVAT credit and paid the duty on the final product and there is no reason to deny the CENVAT credit. It is further submitted that credit taken is less than or equal to the duty paid on the finished goods. He submits that the adjudicating authority proceeded on the basis of various case laws which are prior to amendment to Section 2(f) with effect from 1.3.2003. 5. On the other han....
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....ance Rulings in the case of Amazon Seller Services Pvt. Ltd. 2012 (285) ELT 449 (AAR) wherein it has been held that value addition is a relevant condition for activity to be treated as manufacture. 6. After hearing both sides and on perusal of the records, we find that the issue involved in this case is whether the activity of inspection, labelling, affixing of stickers or re-labelling amounts to manufacture or not and whether the applicant is eligible to avail CENVAT credit. We find that the definition of Manufacture under Section 2(f) of the Central Excise Act, 1944 with effect from 1.3.2003 is as under:- (f) manufacture includes any process, - (i) incidental or ancillary to the completion of a manufactured product; (ii) which....
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....warehouse situated at Mumbai, Kolkata, Greater Noida and Bhiwadi, and in that case Imported and Packed by sticker was affixed by respective warehouse and the goods were transferred on stock transfer basis to Chennai from where it was marketed by affixing sticker/labeling. On plain reading of clause (iii) of Section 2(f) of the said Act, it is clear that manufacture would include packing / repacking of such goods in unit container or labeling / re-labelling of containers including the declaration or alteration of retail sale price on it for rendering the product marketable to the consumer. With effect from 1.3.2003, the definition of manufacture under Section 2(f) has wide amplification. Note 5 of Chapter 30 insofar as prior to amendment on ....