JUDGMENT

(Prayer: Appeals filed under Section 35G of the Central Excise Act, 1944 against the Final Order No.40787 of 2017 dated 15.05.2017 and Final Order Nos.41415 & 41416 of 2017 dated 02.08.2017 on the file of the CESTAT, South Zonal Bench, Chennai.)

Common Judgment

Dr. Vineet Kothari, J.

1. The Revenue Department has filed the present Appeals raising certain alleged substantial questions of law arising from the order of the learned CESTAT in the orders dated 15.05.2017 and 12.08.2017. The present Appeals were admitted by a Coordinate Bench of this Court on 09 April, 2018 and the said questions are as follows:

“1. Whether the availment of CENVAT credit under Rule 3 of CENVAT Credit Rules, 2004 is legal when the activity undertaken by the assessee do not amount to manufacture as contemplated in Section 2 f (iii) of the Central Excise Act, 1944?

2. Whether the activity of re-packing which is not packing in “unit containers” by the assessee would amount to manufacture as contemplated under Section 2 (f) (iii) of the Central Excise Act, 1944, for the purpose of availing CENVAT Credit?

3. Whether the activity of re-labeling with the name and without any hologram or marking while the re-lab