https://www.taxtmi.com/caselaws?id=378624 De-packing, de-wrapping, decanting, cutting and bulk sale of damaged or obsolete finished goods did not amount to manufacture under Central Excise law because the process did not create or enhance marketability; it only destroyed marketability. Manufacture under section 2(f)(iii) requires packing, repacking, labelling or similar treatment that renders goods marketable to consumers. As the goods were already marketable products received back in damaged condition, the duty demand, interest, penalty and registration requirement could not be sustained. en-us Fri, 11 Jan 2019 00:00:00 +0530 Thu, 18 Apr 2019 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378624 De-packing, de-wrapping, decanting, cutting and bulk sale of damaged or obsolete finished goods did not amount to manufacture under Central Excise law because the process did not create or enhance marketability; it only destroyed marketability. Manufacture under section 2(f)(iii) requires packing, repacking, labelling or similar treatment that renders goods marketable to consumers. As the goods were already marketable products received back in damaged condition, the duty demand, interest, penalty and registration requirement could not be sustained. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378624