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TMI Blog2013 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken out from the factory premises in order to enable printing on the bottles those were manufactured, it was thought that the user of Plastic Crates was not in relation to manufacture of final products - It has not been doubted that the manufacture of the final product comes to an end only after the printing is done - While formulating the show-cause notice, reference was made to Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Rule 8 makes it abundantly clear that, at the stage of complying with the provisions of Rule 8, excisable goods may be taken for in the production or manufacture of the other articles - The fact remains that the bottle, as was manufactured on being printed, bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said show-cause was duly replied by the respondent. The Joint Commissioner (ADJ), Central Excise, Meerut-I, considered the show-cause and the reply thereto and passed an order dated 31st August, 2006. Respondent, accordingly, went before the Commissioner of Appeals and failed to succeed in relation to the matters referred to above, but succeeded in relation to the remaining matters for which the respondent was show-caused. Appellant did not approach the Tribunal in respect of the success that the respondent obtained from the Commissioner of Appeals. However, respondent approached the Tribunal in respect of its unsuccess pertaining to Colomony Powder, Welding Electrodes, Plastic Crates Pallets and credit on input services viz. taxi serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the statute. We were, accordingly, called upon to consider the provisions of Rule 2(b) and Rule 2(g) of the Cenvat Credit Rules, 2002 (hereinafter referred to as the 2002 Rules ), which are as follows: (b) capital goods means,- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act; (ii) pollution control equipment (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used in the factory of the manufacturer of the final products, but does not inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we have no reason to differ from the finding recorded by the Tribunal. 8. The learned counsel for the appellant drew our attention to the show-cause notice pertaining to Plastic Crates Pallets. The contents thereof are as follows: (i) Plastic Crates:- The party are transferring glass bottles of soft drinks to their printing unit situated at Tapovan on payment of duty on cost of production basis under Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The glass bottles are finally sold from Tapovan unit on payment of duty to their customers. Plastic Crates (Ch. 39) are used for transportation of these glass bottles and are returned back for reuse. Thus, these plastic crates appear to have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not admissible to the party. 9. In the show-cause notice, it has been unwittingly accepted that Plastic Pallets are used in or in relation to manufacture of final products, as it has been specifically accepted that the Plastic Pallets are required for warehousing of bottles to avoid seepage in the bottle cartons; in other words, to ensure that the bottle remains bottle until such time it is cleared from the factory or the manufacturing premises. 10. As would be evident from the show-cause notice, since the Plastic Crates were taken out from the factory premises in order to enable printing on the bottles those were manufactured, it was thought that the user of Plastic Crates was not in relation to manufacture of final products. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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