https://www.taxtmi.com/caselaws?id=246721 Chapter Note 9 to Chapter 28 treated labelling or relabelling of containers and repacking from bulk packs into retail packs as manufacture for inorganic chemicals. On that basis, repacking cerium chloride from 1 MT bulk packs into 25 kg packs with relabelling qualified as manufacture, so CENVAT credit linked to the imported input and related services was admissible. GTA service tax credit was also allowable because the transported glass cullets were undisputedly used in manufacturing lead oxide and zinc oxide, giving the transportation services a direct nexus with manufacture. The demand, interest and penalty were therefore unsustainable, and the assessee was entitled to the disputed credits. en-us Mon, 24 Dec 2012 00:00:00 +0530 Thu, 10 Jul 2014 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246721 Chapter Note 9 to Chapter 28 treated labelling or relabelling of containers and repacking from bulk packs into retail packs as manufacture for inorganic chemicals. On that basis, repacking cerium chloride from 1 MT bulk packs into 25 kg packs with relabelling qualified as manufacture, so CENVAT credit linked to the imported input and related services was admissible. GTA service tax credit was also allowable because the transported glass cullets were undisputedly used in manufacturing lead oxide and zinc oxide, giving the transportation services a direct nexus with manufacture. The demand, interest and penalty were therefore unsustainable, and the assessee was entitled to the disputed credits. Case-Laws Central Excise Mon, 24 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246721