https://www.taxtmi.com/caselaws?id=31727 Packing of tea at a factory after receipt under Rule 173H of the Central Excise Rules, 1944 was not treated as manufacture for excise purposes because the tea had already suffered duty when received as unpacked tea, and packaged tea was not a separate excisable commodity during the relevant period from 1-3-1999. On that factual and legal basis, the packing activity did not create a new dutiable product and no excise duty or cess was attracted. The issue was decided in favour of the assessee, and the Revenue's appeal failed. en-us Thu, 31 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31727 Packing of tea at a factory after receipt under Rule 173H of the Central Excise Rules, 1944 was not treated as manufacture for excise purposes because the tea had already suffered duty when received as unpacked tea, and packaged tea was not a separate excisable commodity during the relevant period from 1-3-1999. On that factual and legal basis, the packing activity did not create a new dutiable product and no excise duty or cess was attracted. The issue was decided in favour of the assessee, and the Revenue's appeal failed. Case-Laws Central Excise Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31727