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TMI Blog2008 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Section 2(f) of the Central Excise Act, 1944 and in respect whereof, the respondent-assessee had paid duty on its own though not required under the law to pay? The same was subsequently re-framed and the re-framed question reads as under : (1) Whether, in the facts and circumstances of the case, the tribunal is justified in granting benefit of Modvat credit despite the final product not being as a result of activity of manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944? 2. Heard Mr. H.C. Buch, learned Additional Standing Counsel for the appellant-revenue. The learned counsel has read extensively from the show cause notice and the order made by the adjudicating authority to contend that the respondent was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the same on payment of duty under cover of invoice. The department had granted the C.Ex., registration to the appellant. In the present case, I find that the appellant had received the goods in bulk, carried out testing/inspection, packed in smaller containers with automatic machinery, followed the rules and procedure strictly and cleared the goods on payment of duty. The expression 'manufacturer' has been defined in Section 2(f) of the C. Ex. Act, 1944, according to which it includes any process- (i) Incidental or ancillary to the completion of a manufactured product, and (ii) which is specified in relation to any goods in the Section of Chapter Notes of the Schedule to the Central Excise Act, 1985 as amounting to manufacture. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00. I also set aside the penalty of Rs. 5,00,000/- and demand of interest under Section 11AB of the Central Excise Act, 1944. 4. The Tribunal in the impugned order after recording facts in paragraph No. 2 of its order has noted that in assessee's own case in respect of same issue, for an earlier period, it was held by Tribunal that the assessee cannot be denied modvat credit by observing as under : 4. The learned Advocate appearing on behalf of the respondents submits that in respect of the same issue and in the same assessee's case, the Tribunal has held that the assessee cannot be denied the Modvat credit. Vide final order No. CB/470/03-WZB dated 28-10-2003, the Tribunal held as under :- "We have perused the records and have considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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