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TMI Blog2007 (12) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ct - assessee is eligible for the credit of duty paid on the butter scotch it purchased - impugned order is seeking to recover the credit availed on butter scotch and to penalize the assessee is not sustainable - E/619/2007 - 1460/2007 - Dated:- 7-12-2007 - Shri P. Karthikeyan, Member (T) [Order]. -1. After hearing both sides on the stay petition, the requirement of pre-deposit is waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee of cost when coffee bite is sold. As no manufacture was involved in selling coffee bite and butter scotch in sets, butter scotch was held to be ineligible for cenvat Credit availed on it. Accordingly, a demand for Rs.1,03,167/- was raised on the appellants along with interest. A penalty of Rs.10,000/- was also imposed on them. 3. The ld. Counsel for the appellants cited the following provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;' He submits that the goods involved namely coffee bite falls under CSH 1804.00 of CETA, 1985 and butter scotch falls under CSH 1704.90, both of which fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Section 2(f)(iii) of the CEA there cannot be any doubt that the combipack is a manufactured product and also that the assessee is eligible for the credit of duty paid on the butter scotch it purchased. There is no dispute about the valuation adopted by the appellants. Therefore, in the view I have held of the process of packing of the two items as manufacture, the assessee correctly availed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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