2018 (7) TMI 594

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....the appellants were also packing free detergent cakes inside the pack of 900 gms of detergent powder having a total MRP rate of Rs. 30/-. The said goods were being cleared under the brand name "Kite". 2. In as much as the appellant was availing Cenvat credit of duty paid on the detergent cakes, Revenue entertained a view that such credit was not admissible to the appellant as the same cannot be considered to be an input for the manufacture of detergent powder. Accordingly, after initiating proceedings, demand of Rs. 2,51,436/- for the period October 2009 to March 2010, and Rs. 1,59,338/- for the period from April 2010 to August 2010 were confirmed by denying them Cenvat credit of duty availed in respect of detergent cakes. The orders passe....

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.... gms. and discharged duty on the detergent powder. The respondents are rightly covered under Section 2(f) (3) of Central Excise Act. The lower authority has rightly relied on decision of this Bench of the Tribunal in the case of Lotte India Corporation Ltd. (supra). Further, I find that the Hon'ble High Court in the case of CCE Vs Prime Healthcare Products - 2011 (272) ELT 54 (Guj.) wherein the Hon'ble Gujarat considered this Tribunal's decision passed in the case of Lotte India Corporation (supra) and dismissed 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 provis....

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....re-packing the input, that is, toothbrush and tooth paste in a unit container would fall within the ambit of 'manufacture' as defined under the Act and as such, the assessee would be entitled to claim cenvat credit on such input. 12. In the above view of the matter, we are of the view that no question of law, much less any substantial question of law arises out of the impugned order of the Tribunal. Hence, we dismiss this appeal." 6. Though Revenue has relied on Tribunal's decision (supra) and Hon'ble High Court of Punjab & Haryana in the case of Perfetti Van Melle India Pvt. Ltd. Vs UOI (supra), I find that above decision is not applicable to the facts of the present case as the said decision was rendered by the Hon'ble High Court d....