manufacture of the said drugs and documents on raw material etc.,
on enquiry the accused is informed that he had manufactured/repacked,
stocked for sale ... manufacture of the said drugs and
documents of the raw-materials etc., the accused informed that they have
manufactured and repacked those drugs without licence
identical issue and also the fact that the goods which were repacked and manufactured by the appellant were sold to Larsen and Toubro ... cenvat cannot be denied as the same parts are considered as manufactured on repacking and central excise duty is paid. On this point also
repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs during October 2003 will amount to manufacture and liable ... otherwise. Both the lower authorities have held that this repacking will amount to manufacture and duty liability needs to be discharged.
4. We find that
correctly classifiable under chapter 2840. As per the Chapter 28 repacking is amount to manufacture and therefore the respondent was supposed to pay duty ... correctly classifiable under Chapter heading 2840 and repacking of the said product amounts to manufacture in terms of Chapter note provided under chapter
Section 2(f) , which defined the term manufacture, has been amended. The amended definition reads as follows:
manufacture includes any process, - (iii) which, in relation ... been held that the process of tinting involved repacking, mixing with tinter, repacking and re-labelling of the goods. This process makes the goods marketable
facts of the case are that the appellant is engaged in the manufacture of Industrial Fragrances, Aromatic Chemicals and Odoriferous Mixtures falling under Chapter ... taken as credit. The imported goods were repacked in smaller quantities and after the completion of the manufacturing process, the goods were cleared
purchased scouring power and detergent powder manufactured by its sister concern for repacking in different denomination packs as well as cleared. The goods so cleared ... benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material
Central Excise Tariff, labelling, relabelling or repacking from bulk pack to retail pack amounts to manufacture in respect of goods covered under the said chapters ... chapters, labelling or relabelling of containers and repacking from bulk packs to retail packs amounts to manufacture. Therefore the operation carried out in the godown
more of the following manufacturing processes, namely,
cotton ginning, cotton or jute pressing, decoration of groundnuts, the
manufacture of coffee, indigo, lac, rubber, sugar (including ... process of blending packing or repacking of tea or coffee; or
(b) in such other manufacturing process as the Central Government
may, by notification
that the assessee was not doing any manufacturing or processing
activity. It was only mixing and repacking various ingredients and selling
these in the market ... with primary condition as given u/s 80IC of being engaged in
manufacturing or processing. The Assessing Officer therefore, disallowed
the claim u/s 80IC
