https://www.taxtmi.com/caselaws?id=416983 Repacking imported chemicals from bulk packs into smaller packs and relabelling them was treated as manufacture under Chapter Note 10 to Chapter 29 and section 2(f)(iii), so the goods were not removed as such and Rule 3(5) of the Cenvat Credit Rules, 2004 could not be invoked. The extended period of limitation was also unsustainable because the assessee had filed returns, the issue had arisen earlier, and the record showed no suppression or mala fide intent; the dispute was revenue neutral. The demand and confirmation order were set aside, and relief was granted to the assessee on merits and limitation. en-us Thu, 18 Nov 2021 00:00:00 +0530 Sat, 15 Oct 2022 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416983 Repacking imported chemicals from bulk packs into smaller packs and relabelling them was treated as manufacture under Chapter Note 10 to Chapter 29 and section 2(f)(iii), so the goods were not removed as such and Rule 3(5) of the Cenvat Credit Rules, 2004 could not be invoked. The extended period of limitation was also unsustainable because the assessee had filed returns, the issue had arisen earlier, and the record showed no suppression or mala fide intent; the dispute was revenue neutral. The demand and confirmation order were set aside, and relief was granted to the assessee on merits and limitation. Case-Laws Central Excise Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416983