https://www.taxtmi.com/caselaws?id=361814 The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Hon'ble Mrs. Archana Wadhwa, Member (Judicial), clarified that the removal of MRP stickers without affixing new ones does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The Tribunal upheld the Commissioner (Appeals)' findings that the mere removal of MRP stickers did not alter the marketability of goods, thus not fulfilling the criteria for manufacturing. Consequently, the Revenue's appeals were rejected, and no duty of excise was confirmed against the respondents. en-us Wed, 13 Jun 2018 00:00:00 +0530 Sat, 02 Mar 2019 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361814 The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Hon'ble Mrs. Archana Wadhwa, Member (Judicial), clarified that the removal of MRP stickers without affixing new ones does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The Tribunal upheld the Commissioner (Appeals)' findings that the mere removal of MRP stickers did not alter the marketability of goods, thus not fulfilling the criteria for manufacturing. Consequently, the Revenue's appeals were rejected, and no duty of excise was confirmed against the respondents. Case-Laws Central Excise Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361814