https://www.taxtmi.com/caselaws?id=78982 Chapter Note 2 of Chapter 22 treats filtration, purification, packing and rendering water marketable as manufacture, so the assessee's bottled drinking water process was held to amount to manufacture. Use of another person's brand name, including under an agreement, attracted the exemption bar in the small-scale notifications because the goods bore a trade connection with that person, and the denial of exemption was upheld. Non-disclosure to the Revenue regarding manufacture and clearance under another's brand name supported invocation of limitation, so the demand was not time-barred. Duty and interest were therefore sustained. en-us Tue, 25 May 2010 00:00:00 +0530 Wed, 29 Dec 2010 12:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78982 Chapter Note 2 of Chapter 22 treats filtration, purification, packing and rendering water marketable as manufacture, so the assessee's bottled drinking water process was held to amount to manufacture. Use of another person's brand name, including under an agreement, attracted the exemption bar in the small-scale notifications because the goods bore a trade connection with that person, and the denial of exemption was upheld. Non-disclosure to the Revenue regarding manufacture and clearance under another's brand name supported invocation of limitation, so the demand was not time-barred. Duty and interest were therefore sustained. Case-Laws Central Excise Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78982