https://www.taxtmi.com/caselaws?id=270044 Repacking refined edible oil received in tankers into retail containers with branding was held not to amount to manufacture under the Chapter Note 4 deemed-manufacture fiction in Chapter 15. The Tribunal applied the settled rule that the statutory conditions must be satisfied cumulatively and that repacking must be from bulk packs to retail packs, with labelling or relabelling, for the fiction to operate. It found that receipt of oil in tankers was not bulk packing for this purpose, so the process did not qualify as manufacture. Demand, interest and penalties were therefore unsustainable, and the relief granted to the assessee was affirmed. en-us Mon, 02 Nov 2015 00:00:00 +0530 Wed, 19 Oct 2016 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270044 Repacking refined edible oil received in tankers into retail containers with branding was held not to amount to manufacture under the Chapter Note 4 deemed-manufacture fiction in Chapter 15. The Tribunal applied the settled rule that the statutory conditions must be satisfied cumulatively and that repacking must be from bulk packs to retail packs, with labelling or relabelling, for the fiction to operate. It found that receipt of oil in tankers was not bulk packing for this purpose, so the process did not qualify as manufacture. Demand, interest and penalties were therefore unsustainable, and the relief granted to the assessee was affirmed. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270044