Division/manufacture unit of the respondent no.4, a Limited
Company, which holds license for manufacture and supply of
Rabies Vaccine. Respondent ... following certificates in case of drug items,
copy of drug manufacturing licence, repacking licence with list of
products.
(ii) Performance Certificate from the concerned Food
Division/manufacture unit of the respondent no.4, a Limited
Company, which holds license for manufacture and supply of
Rabies Vaccine. Respondent ... following certificates in case of drug items,
copy of drug manufacturing licence, repacking licence with list of
products.
(ii) Performance Certificate from the concerned Food
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
found that the Respondent used to sell
coconut oil after repacking into bottles of 200 (250) ml and 500 ml
of brand 'Parijat ... Drug
Administration, Rules 1955. Accused did not hold license for
repacking and manufacturing the coconut oil. Accordingly,
complaints were filed against the Accused
manufacture of other products. In the case of the imported product Customs duty paid on it becomes a part of the cost of manufacture ... City proper. The manufacturer claimed refund of octroi for the quantity of milkfood powder which was sent outside Bangalore after repacking and/or rebottling
manufacture' includes any process incidental or ancillary to the completion of a manufactured product; and
(i) in relation to tobacco includes the preparation ... tobacco or snuff;
(ia) in relation to manufactured tobacco, includes the labelling or relabelling of containers and repacking from bulk packs to retail packs
received manufactured lubricating oil in bulk from various manufacturing units of Petitioner No. 1 company situated at Patalganga, Wadala and Silvassa. The Petitioner repacked ... entitled to avail Modvat Credit in respect of inputs used in the manufacturing of goods. The Petitioners issued Modvat invoices from time to time
Ether
as well as that of repacking from bulk to smaller/retail packs does not
amount to "manufacture" within the meaning of Section ... repacking of the goods and no purification
process was undertaken and mere repacking from bulk to smaller/retail
packs would not amount to "manufacture
