https://www.taxtmi.com/caselaws?id=114123 The wide definition of "manufacture" in Rule 13 of the Central Excise Rules, 1944 was held to cover cutting and packing undertaken for export goods as an "any other operation". On that basis, the assessee was entitled to the benefit of Notification No. 49/94-C.E. dated 22-9-1994, and the exemption could not be denied merely because the goods were subjected to those processes. The Tribunal followed earlier precedent treating such export-related cutting and packing as within the statutory expression and found no reason to depart from that view. The Revenue's challenge therefore failed, and the benefit granted to the exporter was affirmed. en-us Wed, 15 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 14:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114123 The wide definition of "manufacture" in Rule 13 of the Central Excise Rules, 1944 was held to cover cutting and packing undertaken for export goods as an "any other operation". On that basis, the assessee was entitled to the benefit of Notification No. 49/94-C.E. dated 22-9-1994, and the exemption could not be denied merely because the goods were subjected to those processes. The Tribunal followed earlier precedent treating such export-related cutting and packing as within the statutory expression and found no reason to depart from that view. The Revenue's challenge therefore failed, and the benefit granted to the exporter was affirmed. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114123