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of <h1>CEGAT: Repacking with gas not manufacturing unless new product created. Appeal allowed, order set aside.</h1> The Appellate Tribunal CEGAT, Mumbai ruled that repacking a product with additional gas for consumer use does not constitute manufacturing unless there is ... Manufacture The Appellate Tribunal CEGAT, Mumbai ruled that repacking a product with additional gas for consumer use does not constitute manufacturing unless there is a new product with a different name and use. The appeal was allowed, and the impugned order was set aside. [Citation: 2002 (1) TMI 171 - CEGAT, Mumbai]
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