https://www.taxtmi.com/caselaws?id=116468 Packing loose footwear into unit containers, together with labelling, affixing MRP, logo and bar code, falls within the amended definition of manufacture under section 2(f) of the Central Excise Act, 1944, because the process includes packing or repacking of specified goods in a unit container and other treatment that renders the goods marketable. Duty is therefore attracted on such goods. Where footwear was already received in unit containers and only labels, MRP or bar codes were affixed, entitlement to abatements depended on proof of pre-packed receipt and required separate verification. en-us Wed, 29 Jun 2005 00:00:00 +0530 Tue, 12 Jun 2012 17:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116468 Packing loose footwear into unit containers, together with labelling, affixing MRP, logo and bar code, falls within the amended definition of manufacture under section 2(f) of the Central Excise Act, 1944, because the process includes packing or repacking of specified goods in a unit container and other treatment that renders the goods marketable. Duty is therefore attracted on such goods. Where footwear was already received in unit containers and only labels, MRP or bar codes were affixed, entitlement to abatements depended on proof of pre-packed receipt and required separate verification. Case-Laws Central Excise Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116468