2007 (12) TMI 66

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.... waived and the appeal itself is taken up for disposal. During the period November '04 to January '05, the appellants purchased sugar confectionary i.e., 'butter scotch' packed in 30gms pouch and availed Cenvat credit on the said goods. They packed the 30gms pouch of butter scotch inside the pack of 'coffee bite' of 500gms manufactured by them indicating on the pack that the 30gms butter scotch wa....

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....on contained in Section 2(f) of the Central Excise Act, 1944 and invited my attention particularly to clause (iii) therein  '(f) "manufacture" includes any process, -  (1) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter notes of [the First Schedule] to the Central Excise Tariff Act, 1985 (5....

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....ll under the Third Schedule to the Central Excise Act, 1944. In the instant case, butter scotch is packed along with coffee bite and the retail price of Rs.62.50 is marked on the combination pack. He relies on the decision of the Tribunal in CCE Mumbai-IV v. Gupta Soaps [2007 (213) E.L.T. 372 (Tri-Mum.)], in support of the plea that the credit of duty paid on butter scotch was available when the s....