after
considering that mere repacking of goods in same form as manufacturing
/ services which is a prerequisites for claiming exemption u/s. 10AA ... repacking will amount to manufacture. Therefore, the
assessee contended that the word manufacture should be constructed
liberally and accordingly repacking should also be treated
Credit on the inputs that had been repacked and
relabeled alleging such activities do not result into manufacture,
is contrary to the principles ... avail CENVAT Credit on inputs that has been
utilized in the manufacture (repacking, relabeling etc.) of
waterproofing resultant product, on which appropriate excise
duty
third Schedule and
liable for duty as deemed manufactured goods. He
submits that goods so procured, repacked, re-labelled
are admittedly parts, components and assemblies ... respect of those goods, the activity of
repacking and re-labelling is amount to manufacture
prior to 1-6-2006 also under specific entry
Supreme Court held that
repacking of lubricating oils into smaller packs does not amount to
manufacture till the introduction of chapter note ... Supreme Court has clarified that
repacking of lubricating oils does not amount to manufacture and in case of
Mineral Oil Corporation (supra), the Tribunal held
credit is that such activity of repacking in
smaller packs does not amounts to manufacture. However, it
is not being disputed by the revenue that ... credit on account
of availing duty cannot be denied if manufactured goods
cleared after repacking or relabeling, on payment of duty of
4 APPEAL
relevant facts that arise for consideration are, the appellants are
engaged in manufacturing paper quality products, organic compounds and
water treatment chemicals falling under Chapters ... manufacturing
facility nor any plant & machinery for production of the goods in their
registered factory premises. They purchase goods from other manufacturers
and repack
that they are
engaged in repacking of the mercury. It was argued that repacking of
mercury amounts to manufacture in terms of note ... marketing would not amount to manufacture. That mere labeling or
relabeling in the absence of any activity of repacking from bulk packs
to retail packs
1502.00, 1503.00,
1504.00 and 1508.90, labeling or relabeling of containers and
repacking from bulk packs to retail packs or the adoption of any other ... treatment to render the product marketable to the consumer, shall
amount to “manufacture”.
Heading Subheading Description of goods Rate of
No. No. duty
process undertaken do not amount to
manufacture. It is also a settled law that classification
follows manufacture and mere existence of tariff entry
would ... Notice not alleged that the
activity of repacking the goods would amount to
manufacture in terms of Note 4 to Chapter 27.
n. Value addition
observed that
assessee is repacking in small packets of lubricating oils of 910 ml. to 210
ltrs. manufactured from the lubricating oil imported from ... placed. It was submitted that the assessee is deemed
manufacturer and it is only doing repacking of lubricating oil from bulk
lubricating oil imported from
