https://www.taxtmi.com/caselaws?id=362082 The Tribunal held that the activities of repacking, labeling, and affixation of various stickers constitute "manufacture" under the Central Excise Act. This decision made the appellant eligible for CENVAT credit on the goods in question. Additionally, the Tribunal implicitly rejected the extended period of limitation for the department's substantial demand, ultimately ruling in favor of the appellant and allowing their appeals with consequential relief. en-us Thu, 17 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 10:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362082 The Tribunal held that the activities of repacking, labeling, and affixation of various stickers constitute "manufacture" under the Central Excise Act. This decision made the appellant eligible for CENVAT credit on the goods in question. Additionally, the Tribunal implicitly rejected the extended period of limitation for the department's substantial demand, ultimately ruling in favor of the appellant and allowing their appeals with consequential relief. Case-Laws Central Excise Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362082