2017 (11) TMI 597

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..... ondent ORDER Per: Dr. Satish Chandra 1. The present appeal is filed against Order in Original No.33/16-17 dated 26/08/2016. The disputed period is June, 2014-April, 2015. 2. Brief facts of the case are that the appellant is engaged in the manufacture of 'speak plugs' and 'ignition coils' falling under Chapter 85 of the first schedule to Central Excise Tariff Act, 1985. The Appellant during t .....

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..... entral Excise Act, 1944, which provides as under:- 15[(f) "manufacture includes any process,- 18[(iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to rende .....

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..... CCE & Cus., Surat v. Creative Enterprises, 2009 (235) ELT 785 (Guj), it was observed that even if the activity undertaken does not amount to manufacture, but duty is levied, the credit cannot be denied by mentioning that there is no manufacture. The Hon'ble High Court observed as under:- "6. When one goes through the order of the first appellate authority, it appears that the respondent has been .....

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