https://www.taxtmi.com/caselaws?id=359821 Printing customer names on PP bags or sacks, coupled with packing activities at the assessee's premises, was treated as more than a mere printing exercise on a finished product. Applying the principle that manufacture arises where processing brings about a transformation giving the article a distinct character and commercially relevant use, the analysis distinguished the Revenue's earlier precedent as inapplicable on its facts. On that reasoning, the activity was regarded as manufacture for exemption purposes, and the assessee was stated to be entitled to small-scale industry exemption under Notification No. 8/2003-CE. en-us Tue, 03 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359821 Printing customer names on PP bags or sacks, coupled with packing activities at the assessee's premises, was treated as more than a mere printing exercise on a finished product. Applying the principle that manufacture arises where processing brings about a transformation giving the article a distinct character and commercially relevant use, the analysis distinguished the Revenue's earlier precedent as inapplicable on its facts. On that reasoning, the activity was regarded as manufacture for exemption purposes, and the assessee was stated to be entitled to small-scale industry exemption under Notification No. 8/2003-CE. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359821