https://www.taxtmi.com/caselaws?id=119099 The Tribunal granted the waiver of pre-deposit of duty and penalty to the company, ruling that repacking chemicals in drums/barrels did not amount to manufacturing under the Central Excise Act, 1944. The decision was based on the interpretation of relevant legal precedents, emphasizing the timing and nature of repacking activities in determining their classification. en-us Mon, 13 Mar 2006 00:00:00 +0530 Mon, 09 Jul 2012 10:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119099 The Tribunal granted the waiver of pre-deposit of duty and penalty to the company, ruling that repacking chemicals in drums/barrels did not amount to manufacturing under the Central Excise Act, 1944. The decision was based on the interpretation of relevant legal precedents, emphasizing the timing and nature of repacking activities in determining their classification. Case-Laws Central Excise Mon, 13 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119099