https://www.taxtmi.com/caselaws?id=34000 The Supreme Court held that repacking a product from bulk to consumer form does not constitute manufacturing as there is no creation of a new product, only a change in the mode of application. The Tribunal's decision was upheld, stating that the repacking activity did not amount to manufacturing. The appeal was dismissed without costs, and the respondent was ordered a refund of duty paid under protest. en-us Tue, 16 Sep 2008 00:00:00 +0530 Sat, 04 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34000 The Supreme Court held that repacking a product from bulk to consumer form does not constitute manufacturing as there is no creation of a new product, only a change in the mode of application. The Tribunal's decision was upheld, stating that the repacking activity did not amount to manufacturing. The appeal was dismissed without costs, and the respondent was ordered a refund of duty paid under protest. Case-Laws Central Excise Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34000