https://www.taxtmi.com/caselaws?id=447735 CESTAT Chennai held that repacking automotive spares from bulk to small packets with labeling does not constitute manufacture under Section 2(f)(iii) of Central Excise Act, 1944. The department failed to establish that concrete mixer/pump spares required excise duty payment. The activity merely enhanced marketability without creating new products with different attributes. Since the issue was interpretational and appellant filed proper ER-1 returns without suppression, extended limitation period was not applicable. The demand for excise duty, interest, and penalties was set aside, and the appeal was allowed in favor of the appellant. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447735 CESTAT Chennai held that repacking automotive spares from bulk to small packets with labeling does not constitute manufacture under Section 2(f)(iii) of Central Excise Act, 1944. The department failed to establish that concrete mixer/pump spares required excise duty payment. The activity merely enhanced marketability without creating new products with different attributes. Since the issue was interpretational and appellant filed proper ER-1 returns without suppression, extended limitation period was not applicable. The demand for excise duty, interest, and penalties was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447735