https://www.taxtmi.com/caselaws?id=124588 An independent rural unit repacking bulk formic acid into retail containers was treated as carrying on a process of manufacture, and exemption under Notification No. 1/93 was held available. The mere existence of a repacking agreement, or the affixing of labels showing another concern, did not by itself defeat the exemption where the notification contained no restrictive term against such activity and there was no finding that the unit was a dummy of the other concern. On that basis, denial of exemption was unsustainable, and the demand and penalty could not survive. en-us Wed, 18 Jun 2008 00:00:00 +0530 Wed, 03 Oct 2012 11:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124588 An independent rural unit repacking bulk formic acid into retail containers was treated as carrying on a process of manufacture, and exemption under Notification No. 1/93 was held available. The mere existence of a repacking agreement, or the affixing of labels showing another concern, did not by itself defeat the exemption where the notification contained no restrictive term against such activity and there was no finding that the unit was a dummy of the other concern. On that basis, denial of exemption was unsustainable, and the demand and penalty could not survive. Case-Laws Central Excise Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124588