9911796707
TMI Blog2013 (8) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ter undertaking the job-work, are returned to the supplier of the goods further manufacture – Held that:- The definition covers not only packing but also re-packing - multi-piece packaging is done on the soaps already packed - thus it would amount to repacking and accordingly the activity would be covered under the definition of ‘manufacture' under Section 2(f) (iii) – If the soap noodles are sold as such after mixing and packing/re-packing, then the activity undertaken by the appellant would amount to ‘manufacture' - for the activity of mixing of soap noodles and packing them in bags or re-packing from small packs to big packs also – matter remanded back – appeal allowed in the favour of assessee. - ST/787/2012 - Final Order No. A/393/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the duty demand along with interest thereon apart from imposing penalties. Hence the appellant is before us. 3. The learned counsel for the appellant submits that they have received semi-processed goods manufactured by M/s. Hindustan Unilever Ltd. under challans issued under Rule 4(5) (a) of the CENVAT Credit Rules, 2004 and after undertaking the job-work they have returned the same to M/s Hindustan Unilever Ltd. who discharged the excise duty liability on the soaps. As per the definition of manufacture' any process which is incidental or ancillary to the completion of a manufactured products also amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 and, therefore, the activity undertaken by the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an activity of manufacture'. No finding has been given by the authority in the impugned order as to why the activity of multi piece packaging undertaken by the appellant would not come under the definition of manufacture'. The only ground given is that soap is already in a packed condition and, therefore, manufacture is complete. But the definition covers not only packing but also re-packing. Multi-piece packaging is done on the soaps already packed and, therefore, it would amount to repacking and accordingly the activity would be covered under the definition of manufacture' under Section 2(f) (iii). As regards the activity of mixing of soap noodles and packing them in bags or re-packing from small packs to big packs also, no finding h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
