9911796707
TMI Blog2018 (1) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - without adverting to the fact as to whether the activities undertaken by the appellant amount to manufacture or not, it stands well settled that even if the activity undertaken by an assessee does not amount to manufacture of the final products which stands cleared on payment of duty, the benefit of cenvat credit cannot be disallowed - Inasmuch as the final product stands cleared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd components are being imported by them from Japan and after undertaking certain activities at their premises, their final product, after availment of credit of duty paid on imported goods, are being cleared by them on payment of duty. For the sake of ready reference, the activity being undertaken by the appellant are detailed below: "4.4 The activities like opening the large box/ checking/ insp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit container to render the product marketable to the consumer before such packing or repacking, will be termed as 'manufacture' and it is not applicable to the goods which are already marketable and packed in unit container. The imported goods were marketable at the time of purchasing by the party. Mere repacking of the same goods does not effect its marketability". 3. Revenue entertained a view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity undertaken by an assessee does not amount to manufacture of the final products which stands cleared on payment of duty, the benefit of cenvat credit cannot be disallowed. Reference is made to the majority decision in the case of Asian Colour Coated Ispat Vs. CCE, Delhi-III -2015 (317) ELT 538 (Tri.). Inasmuch as the final product stands cleared by the appellant on payment of duty, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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