https://www.taxtmi.com/forum/issue?id=109972 Pulverisation of duty-paid refined sugar that does not alter its essential character is not manufacture and does not attract excise. Registration as a first stage dealer or as a manufacturer is required only if the dealer intends to pass on Cenvat credit. Activities that render goods marketable, such as affixing MRP, are treated as manufacturing processes and are expected to be performed by the manufacturer in the factory; deemed manufacture rules apply to limited goods in the Third Schedule. en-us Wed, 02 Mar 2016 19:05:24 +0530 Thu, 23 Jan 2025 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109972 Pulverisation of duty-paid refined sugar that does not alter its essential character is not manufacture and does not attract excise. Registration as a first stage dealer or as a manufacturer is required only if the dealer intends to pass on Cenvat credit. Activities that render goods marketable, such as affixing MRP, are treated as manufacturing processes and are expected to be performed by the manufacturer in the factory; deemed manufacture rules apply to limited goods in the Third Schedule. Discussion-Forum Central Excise Wed, 02 Mar 2016 19:05:24 +0530 https://www.taxtmi.com/forum/issue?id=109972