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TMI Blog2018 (7) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- In this case if it is held that activity undertaken by the assessee as the manufacture then assessee is entitled to avail Cenvat credit of ₹ 26.11 crores whereas duty payable by the assessee is only ₹ 20,77,60,576/- which is much less than the Cenvat credit available to the assessee - no mala fides are attributable to the assessee - also, it is a Revenue neutral situation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a common order. 3. The facts of the case are that assessee is manufacturer of Automobile Parts and also engaged in the activity of import of certain Automobile Parts and selling them to the OEM and registered with the department as Trader. After importation, the appellant put the imported goods into plastic bins and putting lebel on the plastic bins showing the description, part number and q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the appellant submits that parts were cleared in plastic bins bearing lebel describing the description, quantity and part number, the said activity does not amount to manufacture in terms of Section 2(f)(iii) of Central Excise Act, 1944. Therefore, they are not liable to pay duty. In alternate, if the activity amounts to manufacture, then they are entitled to take Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee as the manufacture then assessee is entitled to avail Cenvat credit of ₹ 26.11 crores whereas duty payable by the assessee is only ₹ 20,77,60,576/- which is much less than the Cenvat credit available to the assessee. In that circumstances, we hold that no mala fides are attributable to the assessee. Admittedly, the show cause notice has been issued by invoking the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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