https://www.taxtmi.com/caselaws?id=770951 Deemed manufacture under Section 2(f)(iii) of the Central Excise Act requires proof that the goods themselves underwent a statutory process such as packing or repacking, labelling or relabelling, alteration of retail sale price, testing, or another treatment that improves marketability. On the facts stated, the spare parts were received and cleared in original packing, with extra cartons or crates used only for safe transportation, and the record did not show physical alteration of MRP, repacking from bulk to retail packs, or relabelling in the statutory sense. Mere resale at a higher price and a supplier label were insufficient, so the charge of manufacture was not established. en-us Thu, 01 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770951 Deemed manufacture under Section 2(f)(iii) of the Central Excise Act requires proof that the goods themselves underwent a statutory process such as packing or repacking, labelling or relabelling, alteration of retail sale price, testing, or another treatment that improves marketability. On the facts stated, the spare parts were received and cleared in original packing, with extra cartons or crates used only for safe transportation, and the record did not show physical alteration of MRP, repacking from bulk to retail packs, or relabelling in the statutory sense. Mere resale at a higher price and a supplier label were insufficient, so the charge of manufacture was not established. Case-Laws Central Excise Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770951