TaxTMI 
TaxTMI 
2025 (6) TMI 1506
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.... 27.02.2015 passed by the Principal Commissioner of Central Excise and Service Tax, Bangalore. 2. Briefly stated the facts of the case are that respondents are engaged in the manufacture of Multi Utility Vehicles (MUV) / passenger cars and parts thereof falling under Chapter 87 of the Central Excise Tariff Act, 1985. During the course of audit, it was noticed by the Department that the respondent had imported automobile parts packed in unit containers exclusively meant for spare market. The clearance and marketing of the said spare parts are handled by the National Part Centre located in the factory premises and Regional Part Centres located at Gurgaon and Pune. It is alleged that at the time of import, the respondent had declared the MR....
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....tered exclusively to the requirements of the after sales activities and warranty obligations. The adjudicating authority has observed that the parts so imported were first checked with the packing list for the correctness of the quantity and the respective packs are unpacked placing reliance on the verification report by the Assistant Commissioner dated 27.02.2015 and consequently held that the activities relating to testing, quality inspection, packing, repacking, labelling and affixing MRP label amounts to deemed manufacture as prescribed under Section 2(f)(iii) of the Central Excise Act, 1944. It is submitted that scrutiny of the verification report reveals only sample inspection has been carried out in random and the said report does no....
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....ing that the processes undertaken by the respondent resulted into manufacture. 5. Heard both sides and perused the records. 6. The short question involved in the present appeal for consideration is whether the respondent are entitled to avail cenvat credit on the imported parts received in National Part Centre and Regional Part Depots subjected to various processes and cleared on payment of duty. The learned Commissioner in the impugned order referring to the evidences placed before it and analysing the same along with photographs depicting the activities carried out in the National Part Centre / Regional Part Depots and also on the basis of the verification report submitted by the jurisdictional Assistant Commissioner, Bangalore held....
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....he part numbers contained therein, quantity of each such part, location code to which they were consigned; ➢ the cartons were affixed with a bar code sticker indicating the part number, quantity packed and location code of the dealer/depot, and cleared without affixing the MRP label to the various Depots of M/s TKML for further clearance to Dealers/onward sale to either dealers or stock transfer to depots on payment of Central excise duties on MRP prevailing as on the date of clearance. At the receiving end to ascertain the goods inside the carton box they had to simply scan the bar code. ➢ At the depot, at the time of final sale to dealers, the prevailing MRP labels were affixed and cleared for sale on payme....
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....nd Kolkata and the dealers of South India. In view of the above, the process undertaken appears to be in conformity with the provisions of Section 2(f) of the Central Excise Act, 1944." A process chart indicating the activities carried out at NPC of M/s TKML was also submitted by the Jurisdictional Assistant Commissioner. 25.2. From the aforesaid details, I find that subsequent to importation of the impugned goods, testing/quality checks are undertaken in respect of all the goods imported, which are then subsequently cleared to either their dealers or their Depots, and follow all other procedures done in respect of clearances to their dealers in South India, except affixing of MRP. That is to say, M/s TKML import ....
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.... of the Legal Metrology (Packaged Commodities) Rules, 2011 to mean "any written, marked, stamped, printed or graphic matter affixed to, or appearing upon any pre-packaged commodity." As per Rule 6(1)(c) of Legal Metrology (Packaged Commodities) Rules, 2011 (earlier Rule 6(1)(b) of Standards of Weights and Measures (Packaged Commodities) Rules, number of the commodity contained in the package shall be mentioned. On perusal of the documents available on record, I find that the labels affixed by M/s TKML on the packages which are then put into a Unit Container, viz., Master Carton in this case, contain these details. Further, in the case of G Claridge & Co Vs CCE [1991 (52) ELT 341 (SC)) and Collector of Central Excise, Madras Vs I.T.C. Ltd [2....