https://www.taxtmi.com/caselaws?id=335073 The Tribunal held that the packeting of O Ring & U Cap seals by the appellant did not amount to manufacture under the Central Excise Act, 1944. The Tribunal found that repackaging the seals did not enhance their marketability as they were already marketable when purchased. Therefore, the Tribunal set aside the previous order and allowed the appeal, ruling in favor of the appellant. en-us Tue, 17 May 2016 00:00:00 +0530 Thu, 05 Jan 2017 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335073 The Tribunal held that the packeting of O Ring & U Cap seals by the appellant did not amount to manufacture under the Central Excise Act, 1944. The Tribunal found that repackaging the seals did not enhance their marketability as they were already marketable when purchased. Therefore, the Tribunal set aside the previous order and allowed the appeal, ruling in favor of the appellant. Case-Laws Central Excise Tue, 17 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335073