https://www.taxtmi.com/caselaws?id=393687 The Tribunal held that the appellant's activities of repacking, inspection, labeling, and affixing trademarks constitute 'manufacture' under Section 2(f)(iii) of the Central Excise Act, 1944. The Tribunal overturned the department's decision, allowing the appellant to avail CENVAT credit. Previous rulings and legal interpretations supported the Tribunal's decision, emphasizing that activities enhancing marketability fall within the scope of deemed manufacture. The appellant's appeal was successful, and the impugned orders were set aside, granting consequential relief in accordance with the law. en-us Wed, 11 Dec 2019 00:00:00 +0530 Sat, 21 Mar 2020 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393687 The Tribunal held that the appellant's activities of repacking, inspection, labeling, and affixing trademarks constitute 'manufacture' under Section 2(f)(iii) of the Central Excise Act, 1944. The Tribunal overturned the department's decision, allowing the appellant to avail CENVAT credit. Previous rulings and legal interpretations supported the Tribunal's decision, emphasizing that activities enhancing marketability fall within the scope of deemed manufacture. The appellant's appeal was successful, and the impugned orders were set aside, granting consequential relief in accordance with the law. Case-Laws Central Excise Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393687