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TMI Blog2018 (11) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... at the smaller packs were being cleared by the appellant on payment of duty, by treating the same as manufactured goods. Tribunal in the case of M/s Asian Colour Coated Ispat Ltd. Vs CCE, Delhi-III [2014 (9) TMI 974 - CESTAT NEW DELHI], by majority order has observed that even if the activity undertaken by an assessee does not amount to manufacture, the credit availed on the inputs used in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, 2004. 2. During the course of audit conducted in the appellant s factory, it was found that they were re-packing the sugar from bulk packs of 100kg/50kg to 1kg/5kg small packs. Revenue entertained a view that such repacking from bulk packs to small packs does not amounts to manufacture and as such the appellants would not be entitled to the Cenvat credit of duty paid on the pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 20,000/- was also imposed on Shri Roopesh Goel, Deputy Manager (Commercial) under Rule 26 of Central Excise Rules, 2002. The said order of Original Adjudicating Authority stands upheld by Commissioner (Appeals) and hence the present two appeals. 4. After hearing the learned Counsel appearing for the appellants and learned A.R. appearing for the revenue, we find that after repacking of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an assessee does not amount to manufacture, the credit availed on the inputs used in such final products which stands cleared on payment of duty would still be available to the assessee. Further, in the case of Hi-Tech Blow Moulders Pvt. Ltd. Vs Commissioner of Central Excise, Bangalore reported at 2016 (341) ELT 419 (Tri.-Bang.), the revenue s proposal to deny the credit on the ground that proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (235) ELT 785 (Guj.) has dealt with an identical issue and has held that Cenvat credit cannot be denied on the ground that activity does not amount to manufacture when the final products stands cleared on payment of duty. 5. Inasmuch as, the issue stands decided by the above referred decisions, we set aside the impugned order and allow both the appeals with consequential relief. As the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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