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TMI Blog2010 (10) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainer 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. - Tax Appeal No. 1733 of 2009, - - - Dated:- 20-10-2010 - K.A. Puj and Harsha Devani, JJ. Ms. Amee Yajnik, SSC, for the Appellant. [Judgment per : K.A. Puj, J. (Oral)]. The appellant, Commissioner of Central Excise, Vapi has filed this tax appeal under section 35G of the Central Excise Act, 1944, proposing to formulate the following substantial questions of law : [a] Whether the CESTAT is justified in the eyes of law in allowing the Cenvat Credit on the items viz. Tooth Brush which is not manufactured by the assessee but brought out from the open market and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit amounting to Rs. 17,47,975/- plus Rs. 37,094/-, making a total of Rs. 17,85,069/-, wrongly taken/availed by the assessee on Tooth Brush for the period from March 2001 to October 2001 and December 2002, and also for penalty for contravention of the relevant Rules as well as the interest on the assessee as well as penalty on Shri M.M. Shah, Partner and Shri Kalpnath R. Mishra, Commercial Manager-cum-Authorized Signatory of the respondent-assessee. 4. The said show cause notice came to be adjudicated upon by the Joint Commissioner, Central Excise Customs, Daman on 30-11-2004, who disallowed and directed to recover the cenvat credit amounting to Rs. 17,85,690/-; imposed penalty of Rs. 17,85,690/- and also charged interest at a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant-revenue. 9. The Tribunal while disposing of the appeal, has observed that the combo-pack containing toothbrush reaches final stage of marketability only after the packet containing tooth brush is placed with the tooth paste and hence, cenvat credit in respect of tooth brush is admissible. The Tribunal further observed that re-packing, labelling etc. are amounting to process of packing and it would be considered manufacture and hence, packing two items together itself amount to manufacture and hence, it has to be held that credit is admissible. 10. We have examined this reasoning of the Tribunal in view of the provisions contained in Cenvat Credit Rules, 2004. Rule 3(1) of the Rules says that a manufacturer or producer of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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