2017 (8) TMI 308

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....cal) Shri S. Muthuvenkatraman, Advocate For the Appellant Shri K.P.Muralidharan, AC (AR) For the Respondent ORDER Per Bench The appellants are registered with the Central Excise Department for manufacture of Computer Bracket Assembly and in addition, they are also engaged in the export of parts / components of motor vehicles to M/s. Hyundai Assan Otomotive Sanayi, Turkey and other c....

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....ailed along with interest and Rs. 3,70,25,191/- (Appeal E/41273/2014) and also proposing to impose penalties under Rule 15 of CENVAT Credit Rules, 2004 After due process of law, the adjudicating Commissioner confirmed the recovery of CENVAT credit along with interest and imposed penalties of Rs. 2 crores (E/40810/2013) and Rs. 40 lakhs (E/41273/2014) respectively under Rule 15 (1) of Cenvat Credit....

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....ned AR that such packing is only for the purpose of transportation and that the labeling is only for the purpose of identification are too flimsy and not backed by any legal basis. It appears that the learned AR is confused with the mention of the words retail sale price and labeling in section 2(f)(iii) of the definition of manufacture. It is contended by the learned AR that since the label affix....

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....For these reasons, we hold that the activities undertaken by the appellant amounts to manufacture and they are liable to avail CENVAT credit on the inputs / input services used in the export of goods. The impugned order demanding to recover/reversal of the credit is unjustified and requires to be set aside which we hereby do accordingly. 15. The learned Senior Advocate has also argued the issue....