https://www.taxtmi.com/caselaws?id=256833 The Tribunal confirmed a demand of Rs. 23,02,53,752 against the appellant for wrong credit availment and rebate disallowance due to affixing labels on goods, deeming it as manufacturing under Chapter Note 3 of the Central Excise Tariff Act. The Tribunal held that even though the labels did not enhance marketability, they constituted manufacture. Additionally, the Tribunal ruled that the extended period of limitation for the demand raised was not applicable, leading to the appeal being allowed with consequential relief. en-us Mon, 05 Jan 2015 00:00:00 +0530 Mon, 23 Feb 2015 06:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256833 The Tribunal confirmed a demand of Rs. 23,02,53,752 against the appellant for wrong credit availment and rebate disallowance due to affixing labels on goods, deeming it as manufacturing under Chapter Note 3 of the Central Excise Tariff Act. The Tribunal held that even though the labels did not enhance marketability, they constituted manufacture. Additionally, the Tribunal ruled that the extended period of limitation for the demand raised was not applicable, leading to the appeal being allowed with consequential relief. Case-Laws Central Excise Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256833