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TMI Blog2015 (10) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... atio of the Hon'ble Gujarat High Court judgement (2010 (10) TMI 881 - GUJARAT HIGH COURT) is rightly applicable to the present case. Therefore, I do not find any infirmity in the orders of the Lower Appellate Authority since he has rightly relied on this Tribunal's decision [2009 (1) TMI 465 - CESTAT, AHMEDABAD] which has been upheld by the Hon'ble Gujarat High Court - Decided in favour of assessee. - Appeal No. E/395/2009 - - - Dated:- 17-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr K P Muralidharan, AC (AR) For the Respondent : Mr B N Gururaj, Adv. ORDER Per: R Periasami: Revenue filed appeal against the impugned order dt. 13.4.2009 passed by Commissioner (Appeals). The facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner 2003 (151) ELT A297 (SC) - Shri Warna Sahakari Dudh Utpadak Prakriya Sangh Ltd. Vs CCE Pune-II -2007 (209) ELT 196 (Tri.- Mumbai) - Perfetti Van Melle India Pvt. Ltd. Vs UOI -2010 (254) ELT 620 (P H) 4.On the other hand, Ld. Advocate for the respondent reiterated the findings of the impugned order and submitted that Commissioner (Appeals) has rightly allowed their appeal. He further submits that their goods is falling under the category after the amendment of Section 2 (f) of Central Excise Act, 1944 where labelling and relabeling amounts to manufacture and it is covered under the third Schedule to the Central Excise Act. Sl.No.40 41 of the third Schedule clearly covers soaps in any form. He further submits that Note (6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs CCE Pondicherry (supra). In the present case, Revenue has not disputed the fact that respondent has discharged central excise duty on the detergent powder packed in 500 grams and also not disputed the fact that respondents have discharged duty under Section 4A under M.R.P. price. As seen from the file, respondents had packed free supply of one detergent soap (valueRs.5 per piece) inside the washing powder of 500 gms. and correctly declared the net weight of the combi-pack of 575 gms. and discharged duty on the detergent powder. The respondents are rightly covered under Section 2(f) (3) of Central Excise Act. The lower authority has rightly relied on decision of this Bench of the Tribunal in the case of Lotte India Corporation Ltd. (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent-assessee. 11. The view taken by the Tribunal is further supported by the provisions contained in Section 2(f) of the Central Excise Act, 1944 which defines the word manufacture . It includes any process in relation to the goods specified in the Third Schedule, which includes packing or re-packing of such goods in a unit container. In the Third Schedule, at Serial No. 38, under Heading - Sub-Heading of Tariff Item, Entry No. 3306, is in respect of tooth paste. Hence, the process of packing and re-packing the input, that is, toothbrush and tooth paste in a unit container 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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