https://www.taxtmi.com/caselaws?id=270044 The Tribunal upheld the first appellate authority's decision in favor of the respondent, dismissing the Revenue's appeal. It was determined that the repacking of edible oil into retail containers did not constitute manufacturing under the Central Excise Tariff Act, Chapter 15, Note 4. Citing relevant case laws and legal principles, the Tribunal emphasized that labeling, relabeling, and repacking should be considered together. The decision was supported by precedents like the Ammonia Supply Co. case and the extended meaning of 'manufacture' under Chapter Notes. The Revenue's appeals were rejected based on established legal principles and the specific circumstances of the case. 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 The Tribunal upheld the first appellate authority's decision in favor of the respondent, dismissing the Revenue's appeal. It was determined that the repacking of edible oil into retail containers did not constitute manufacturing under the Central Excise Tariff Act, Chapter 15, Note 4. Citing relevant case laws and legal principles, the Tribunal emphasized that labeling, relabeling, and repacking should be considered together. The decision was supported by precedents like the Ammonia Supply Co. case and the extended meaning of 'manufacture' under Chapter Notes. The Revenue's appeals were rejected based on established legal principles and the specific circumstances of the case. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270044