https://www.taxtmi.com/caselaws?id=366441 The Tribunal held that packaging salt into retail packs did not amount to manufacturing under the Finance Act, 1997 as the salt received was already manufactured in bulk form. The activity of repacking salt was not considered incidental to completing a manufactured product. The Tribunal ruled that the Standards of Weights and Measure Rules were irrelevant for determining manufacturing activity under the Central Excise Act, 1944. The judgments cited by the appellant were distinguished as not applicable to the specific circumstances of packaging salt. The appeal was dismissed based on the distinct facts and legal provisions related to the packaging of salt. en-us Fri, 27 Jul 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366441 The Tribunal held that packaging salt into retail packs did not amount to manufacturing under the Finance Act, 1997 as the salt received was already manufactured in bulk form. The activity of repacking salt was not considered incidental to completing a manufactured product. The Tribunal ruled that the Standards of Weights and Measure Rules were irrelevant for determining manufacturing activity under the Central Excise Act, 1944. The judgments cited by the appellant were distinguished as not applicable to the specific circumstances of packaging salt. The appeal was dismissed based on the distinct facts and legal provisions related to the packaging of salt. Case-Laws Service Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366441