https://www.taxtmi.com/caselaws?id=33085 Re-packing, testing and inspection of bulk goods into smaller marketable packs, carried out with machinery and followed by clearance on payment of duty, was treated as manufacture within the inclusive definition in Section 2(f) of the Central Excise Act, 1944. On those concurrent factual findings, Modvat credit could not be denied merely on the footing that no manufacture had taken place, because the final product had suffered duty. The High Court also noted that the Tribunal and the Commissioner (Appeals) had reached the same conclusion on the evidence, so no substantial question of law arose for consideration. en-us Mon, 14 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33085 Re-packing, testing and inspection of bulk goods into smaller marketable packs, carried out with machinery and followed by clearance on payment of duty, was treated as manufacture within the inclusive definition in Section 2(f) of the Central Excise Act, 1944. On those concurrent factual findings, Modvat credit could not be denied merely on the footing that no manufacture had taken place, because the final product had suffered duty. The High Court also noted that the Tribunal and the Commissioner (Appeals) had reached the same conclusion on the evidence, so no substantial question of law arose for consideration. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33085