https://www.taxtmi.com/caselaws?id=173075 The Tribunal set aside the adjudicating authority's decision that repacking did not amount to "manufacture," allowing the appellants' appeal. The Tribunal emphasized that the determination of manufacture directly affects duty levy and modvat credit eligibility. As the appellants paid more duty than claimed credit, the duty paid should have been adjusted. The Tribunal referenced a Commissioner's contrary order for a subsequent period, concluding that the appellants were not liable to pay duty or lose credit. en-us Tue, 28 Oct 2003 00:00:00 +0530 Tue, 08 Sep 2015 17:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173075 The Tribunal set aside the adjudicating authority's decision that repacking did not amount to "manufacture," allowing the appellants' appeal. The Tribunal emphasized that the determination of manufacture directly affects duty levy and modvat credit eligibility. As the appellants paid more duty than claimed credit, the duty paid should have been adjusted. The Tribunal referenced a Commissioner's contrary order for a subsequent period, concluding that the appellants were not liable to pay duty or lose credit. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173075