https://www.taxtmi.com/caselaws?id=773393 Imported and locally procured automobile parts that were inspected, quality-checked, repacked, labelled with part details, and consolidated into master cartons were treated as deemed manufacture under the Central Excise Act, 1944. The contemporaneous verification report and records supported that the processes brought the goods within the statutory definition of manufacture, and the Revenue did not produce independent evidence to show the activities were merely incidental. Accordingly, the resulting challenge to reversal of Cenvat credit could not be sustained, because the treatment of the goods as marketable packed units attracted Section 2(f)(iii). en-us Tue, 15 Apr 2025 00:00:00 +0530 Sat, 21 Jun 2025 10:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773393 Imported and locally procured automobile parts that were inspected, quality-checked, repacked, labelled with part details, and consolidated into master cartons were treated as deemed manufacture under the Central Excise Act, 1944. The contemporaneous verification report and records supported that the processes brought the goods within the statutory definition of manufacture, and the Revenue did not produce independent evidence to show the activities were merely incidental. Accordingly, the resulting challenge to reversal of Cenvat credit could not be sustained, because the treatment of the goods as marketable packed units attracted Section 2(f)(iii). Case-Laws Central Excise Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773393