TaxTMI 
TaxTMI 
2020 (3) TMI 831
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....lant and Ms. Sridevi Taritla, Learned Joint Commissioner (Authorized Representative), appeared for the Revenue. 4. Learned Advocate for the appellant would submit that the very same issue has been decided by this very Bench of the Tribunal in the appellant's own case for a different period, in Excise Appeal No. 40357 of 2014 and other connected appeals [Final Order Nos. 41472 to 41476 of 2018 dated 17.05.2018] and further submitted that after going through various case-laws, the Bench had held that the activity undertaken by the appellant amounted to manufacture. 5. Per contra, Learned Authorized Representative for the Revenue supported the findings of the lower authorities. 6. Heard both sides. 7. We find that this Bench in the appellant's own case (supra) has decided identical issue and the relevant paragraphs read as under : "2.1 The dispute is with regard to situation wherein, after import of items, the appellant affixes the MRP labels at port itself, adopted valuation under Section 4A and brought to warehouses or by stock transfer to their premises and then undertook activities of packing / repacking, affixing sticker / label such as "marketed by", "HONDA", etc. without ....
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.... the product marketable to the consumer". Rendering the product "marketable" is a catch-all phrase that in our view would include any treatment to make the product attractive to potential buyers and enhance its 'marketability quotient'. This could encompass many strategies e.g. replacing a dated packing / wrapper with a brand new one to ensure more eyeball display or affixation of a nationally or internationally known trademark or certifying mark. ( e.g. '3M' product, 'Intel' Inside, 'Apple' compatible, 'De Beers' certified diamonds, Woolmark, Agmark, BIS hall mark etc.). 7.5 One argument adopted by the Revenue is that the relabeling of the packages cannot be considered 'manufacture' since it does not involve any enhancement or alteration of sale price on it. We are unable to agree with this proposition. As per section 2(f)(iii) ibid, one of the process which would result in "deemed manufacture" is labeling or relabeling of containers. There is no conditionality indicated therein that such labeling or relabeling should necessarily result in enhancement or alteration of price. On the other hand, labeling and relabeling process is defined in an inclusive manner and 'declaration' or....
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.... to facilitate assembly of vehicle at Hyundai, Turkey, the activity of labeling does not amount to manufacture. This argument does not find favour with us. The Standard of Weights and Measures Act, 1987 though provides for affixing the Retail Sale Price on packaged commodities, the said legislation has nothing to do with the question whether the activity undertaken by the assessee amounts to manufacture or not. As per sub-clause (iii) of the said definition, packing / repacking or labeling or re-labelling would amount to the process of manufacture and the appellants have been able to successfully establish that such activities have been undertaken by them after purchase of the goods from various vendors till the goods are exported. 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." 7.10 We find that a similar view has been taken by the Tribunal, in a majority decision, in the case of Jindal Drug....
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....graph of the order of this Tribunal makes it clear that mere process of labelling or relabeling of container will amount to manufacture. It cannot be held that activity of labelling does not amount to manufacture merely because goods are manufactured in Jammu and re-credit of duty paid thereon is taken as credit when in plain terms of note 3 to chapter 18 labelling or relabeling amounts to manufacture." 7.11 Revenue has relied on the decision of the Tribunal in the case of Commissioner of Central Excise, New Delhi Vs. Panchsheel Soap Factory - 2002 (145) ELT 527 (Tri. Del.), wherein it was held that labeling or relabeling of imported goods will not amount to manufacture. However, we note as per para 4, that decision was taken in the context of the then Chapter Note 6 to Chapter 34 which laid down that "labeling or relabelling" of containers and repacking from bulk packs to retail packs .... shall amount to manufacture". However, in Section 2(f)(iii) of the Act, which will apply to the facts of the present appeal, the disjunctive 'or' is used instead of the conjunctive 'and'. Hence this decision cannot be applied to the facts of the present case. So also, the Hon'ble Supreme Court....