https://www.taxtmi.com/caselaws?id=123200 Printing and shrink-sleeving of Chapter 70 bottles was treated as manufacture because Note 6 to Chapter 70 deems printing, decorating or ornamenting of the specified goods to be manufacturing activity. On that basis, the exported goods were regarded as manufactured goods cleared under Rule 19, and the assessee was held eligible in principle for CENVAT credit on inputs used in their production under Rule 2(h). As the lower authorities had not examined the alternative factual aspect of the process in full, the matter was remanded for fresh consideration by the original authority. en-us Fri, 04 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 12:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123200 Printing and shrink-sleeving of Chapter 70 bottles was treated as manufacture because Note 6 to Chapter 70 deems printing, decorating or ornamenting of the specified goods to be manufacturing activity. On that basis, the exported goods were regarded as manufactured goods cleared under Rule 19, and the assessee was held eligible in principle for CENVAT credit on inputs used in their production under Rule 2(h). As the lower authorities had not examined the alternative factual aspect of the process in full, the matter was remanded for fresh consideration by the original authority. Case-Laws Central Excise Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123200