https://www.taxtmi.com/highlights?id=62295 Process amounting to manufacture or not - Since it is found that the assessee has not packed from bulk to retail and there is no evidence, apart from the differences in the invoices, that the assessee actually carried out the process of sieving, the material to the required grade, the assessee is not covered by Chapter Notice 9 to Chapter 38. The processes carried out by the assessee of repacking from retail to bulk and labelling do not amount to manufacture - AT en-us Sat, 05 Mar 2022 10:48:36 +0530 Sat, 05 Mar 2022 10:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62295 Process amounting to manufacture or not - Since it is found that the assessee has not packed from bulk to retail and there is no evidence, apart from the differences in the invoices, that the assessee actually carried out the process of sieving, the material to the required grade, the assessee is not covered by Chapter Notice 9 to Chapter 38. The processes carried out by the assessee of repacking from retail to bulk and labelling do not amount to manufacture - AT Highlights Central Excise Sat, 05 Mar 2022 10:48:36 +0530 https://www.taxtmi.com/highlights?id=62295