Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Central ... vs Sarvotham Care Ltd on 26 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 26998/2013 Appeal(s) Involved: E/344/2007-SM [Arising out of Order-in-Appeal No. 43/2006 dated 31/10/2006 passed by the Commissioner of Customs & Central Excise, Hyderabad] Commissioner of Customs, Central Excise and Service Tax Hyderabad - IV Posnett Bhavan, Tilak Road, Ramkoti, Hyderabad - 500 001, Andhra Pradesh Appellant(s) Versus Sarvotham Care Ltd. Jeedimetla Village, Medchal Road, Qutbullapur (M), Hyderabad, Andhra Pradesh Respondent(s)
Appearance:
Mr. Ganesh Haavanur, Additional Commissioner (AR) For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 26/11/2011 Date of Decision: 26/11/2013 Revenue is in appeal against the impugned order wherein Commissioner (Appeals) has taken a view that CENVAT credit of excise duty paid on tooth brush is admissible to the respondent when the same is sold as part of combo-pack with the tooth paste and provided as free of cost. Nobody is present on behalf of the respondent. Heard the learned AR.
2. I find that the issue as to whether tooth brush can be considered as an input when it is used for sale of tooth brush in combo-pack has been settled by the decision of the Honble High Court of Gujarat in the case of CCE & ST, Daman Vs. Prime Health Care Products [2011 (272) E.L.T. 54 (Guj.)]. Honble High Court took the view on the basis of the provisions in a definition of manufacture according to which repacking, relabeling etc. amounted to manufacture and in such a situation, combo-pack cannot be said to have reached the final stage of marketability before it is packed with the tooth brush. Since the issue is covered by the decision of the Honble High Court, the appeal filed by the Revenue has no merit and accordingly is rejected.
(Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER iss