https://www.taxtmi.com/caselaws?id=361354 Relabelling of imported Hydrogen Peroxide containers after adding stabilizers and stirring, without repacking from bulk packs to retail packs, did not satisfy the conditions for deemed manufacture under Chapter Note 9 of Chapter 28. On that basis, the cleared goods were treated as removal of inputs as such, and reversal of CENVAT credit was sustained because the duty paid on the cleared product was less than the credit availed. The appellate orders confirming the demand were upheld, and the assessee's challenge failed. en-us Thu, 03 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 13:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361354 Relabelling of imported Hydrogen Peroxide containers after adding stabilizers and stirring, without repacking from bulk packs to retail packs, did not satisfy the conditions for deemed manufacture under Chapter Note 9 of Chapter 28. On that basis, the cleared goods were treated as removal of inputs as such, and reversal of CENVAT credit was sustained because the duty paid on the cleared product was less than the credit availed. The appellate orders confirming the demand were upheld, and the assessee's challenge failed. Case-Laws Central Excise Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361354