https://www.taxtmi.com/caselaws?id=272258 The proposed activities by the applicant, including various tasks related to product handling and packaging, were analyzed in light of the Central Excise Act. The court determined that these activities, such as inspection, cleaning, tagging, packaging, and administrative tasks, do not constitute manufacture under the Act. The court relied on precedents and interpretations to conclude that these actions do not result in the creation of new products or substantial changes to the existing ones. Therefore, the applicant's activities were not considered as 'manufacture' or 'deemed manufacture' under Section 2(f) of the Central Excise Act, 1944. en-us Fri, 19 Feb 2016 00:00:00 +0530 Thu, 03 Mar 2016 11:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272258 The proposed activities by the applicant, including various tasks related to product handling and packaging, were analyzed in light of the Central Excise Act. The court determined that these activities, such as inspection, cleaning, tagging, packaging, and administrative tasks, do not constitute manufacture under the Act. The court relied on precedents and interpretations to conclude that these actions do not result in the creation of new products or substantial changes to the existing ones. Therefore, the applicant's activities were not considered as 'manufacture' or 'deemed manufacture' under Section 2(f) of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272258