https://www.taxtmi.com/caselaws?id=770951 CESTAT Kolkata dismissed Revenue's appeal against respondent trader engaged in packing, repacking, labelling activities of spare parts. The tribunal held that merely claiming manufacturer status in tenders, providing warranty, and placing goods in transportation boxes without changing original packing/labelling does not constitute manufacture under Section 2(f)(iii) of Central Excise Act, 1944. Since original manufacturers had already paid excise duty and respondent sold goods in original packing without availing CENVAT credit or altering MRP, the activities did not amount to manufacture. The adjudicating authority's order was upheld. en-us Thu, 01 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770951 CESTAT Kolkata dismissed Revenue's appeal against respondent trader engaged in packing, repacking, labelling activities of spare parts. The tribunal held that merely claiming manufacturer status in tenders, providing warranty, and placing goods in transportation boxes without changing original packing/labelling does not constitute manufacture under Section 2(f)(iii) of Central Excise Act, 1944. Since original manufacturers had already paid excise duty and respondent sold goods in original packing without availing CENVAT credit or altering MRP, the activities did not amount to manufacture. The adjudicating authority's order was upheld. Case-Laws Central Excise Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770951