https://www.taxtmi.com/caselaws?id=254275 The government determined that the processes of packing, repacking, and labeling undertaken by the applicant constitute manufacture under Section 2(f)(iii) of the Central Excise Act, 1944. Relying on the judgment in In Re: A.V. Industries, the government granted the applicant eligibility for the input stage rebate, subject to specified conditions, and allowed the revision application. The applicant succeeded in obtaining the rebate claim and is entitled to interest on the delayed rebate claim as per Section 11 AB of the Central Excise Act, 1944. en-us Fri, 28 Nov 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254275 The government determined that the processes of packing, repacking, and labeling undertaken by the applicant constitute manufacture under Section 2(f)(iii) of the Central Excise Act, 1944. Relying on the judgment in In Re: A.V. Industries, the government granted the applicant eligibility for the input stage rebate, subject to specified conditions, and allowed the revision application. The applicant succeeded in obtaining the rebate claim and is entitled to interest on the delayed rebate claim as per Section 11 AB of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254275