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TMI Blog2017 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... the product. In such a case, the credit availed on the mixer-grinder assembly / parts by the appellant, in our view, appears to be legal and proper - reliance placed in the case of COMMR. OF C. EX., CUS. & ST., DAMAN Versus PRIME HEALTH CARE PRODUCTS [2010 (10) TMI 881 - GUJARAT HIGH COURT], where it was held that 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 - credit allowed - appeal allowed - decided in favor of appellant. - E/401/2008 - Final Order No. 41499 / 2017 - Dated:- 4-8-2017 - Ms. Sulekha Beevi C.S., Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aghavan submitted that during the impugned period, M/s. Videocon International Ltd. placed purchase orders on the appellant for procurement of refrigerators along with mixer-grinders for better market penetration. Consequently, the appellant placed purchase orders on M/s. Videocon Appliances Ltd. The refrigerator was purchased in SKD condition. The mixer-grinders are received in two packs namely (i) the main body and (ii) the power cord and wiring harness. Upon receipt, the appellant assembles the refrigerator. As regards the mixer-grinder, the appellant connects the body of the mixer-grinder with the power cord and the wire harness. The refrigerator and the mixer-grinders are then packed in a combination pack on which the appellant dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority has discussed in detail. He contended that the credit has been rightly denied. 4. Heard both sides. 5. The issue is whether the appellants are eligible to avail credit on the mixer-grinder assembly received by them from M/s. Videocon Appliances Ltd. The argument put forward by the learned AR in regard to the invoices have been considered by us and we have perused the relevant documents. The learned counsel for appellant has submitted that in the invoices, heading was printed as parts of refrigerators and below it, it was shown as mixer-grinder AS and AS had only meant Assembly . That the mixer grinder parts and the refrigerators parts were despatched in the same truck and therefore the header print was appearing as parts of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004. The respondent-assessee has availed cenvat credit of central excise duty paid on Tooth Brush bought from other manufacturers and is clearing their final product Tooth Paste along with Tooth Brush. It is the case of the revenue that the Tooth Brush is not an input of Tooth Paste and the cost of Tooth Brush is not added in the M.R.P. and hence, the assessee had availed cenvat credit of duty paid on Tooth Brush in contravention of the provisions of the Cenvat Credit Rules, 2004. Hence, after making necessary inquiry, a show cause notice was issued on 25-2-2003 proposing to disallow and recover from the assessee cenvat credit amounting to ₹ 17,47,975/- plus ₹ 37,094/-, making a total of ₹ 17,85,069/-, wrongly taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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