2015 (10) TMI 279

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....harged duty on M.R.P. value under Section 4A. While clearing the goods, the appellants were also clearing in combi-pack containing free offer of detergent soap along with washing powder of 500 gms. pack detergent soap was packed inside the washing powder pack. A show cause notice dt. 4.5.2007 was issued denying Cenvat credit availed on the detergent soap which was supplied free along with detergent powder. The adjudicating authority confirmed the demand of cenvat credit of Rs. 7,22,342/- along with interest and imposed equivalent penalty. Respondents preferred appeal and Commissioner (Appeals) in his impugned order allowed the appeal and set aside the order. Hence Revenue filed the present appeal. 2.Heard both sides. 3. Ld. A.R reiterates....

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....nder Chapter 34 and also goods are covered under the M.R.P. under Section 4A where they have put the free supply inside the detergent powder and packed in a single pack on which the M.R.P has been printed and correctly discharged duty under M.R.P. He further submits that Commissioner (Appeals) has rightly relied the Tribunal's decision in the case of Lotte India Corporation Ltd. Vs CCE and other Tribunal's decisions. He relied the following case law :- - Lotte India Corporation Ltd. Vs CCE Pondicherry 2008 (224) ELT 102 (Tri.-Chennai) - CCE Vs Gupta Soaps 2007 (213) ELT 372 (Tri.-Mumbai) - Prime Healthcare Products Vs CCE Daman 2009 (245) ELT 550 (Tri.-Ahmd.) - CCE Daman Vs Healthcare Products 2011 (272) ELT 54 (Guj.) 5.I have ....

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....issed the Revenue's appeal and upheld the Tribunal's order. The relevant paragraphs of the Hon'ble Gujarat High Court judgement (supra) are reproduced as under:- "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 states that the cenvat credit shall be allowed to be taken of the amount equal to central excise duty................. paid on any input or capital goods received in the factory of manufacture of final product. The word "input" is defined in Rule 2(k) which also inc....