https://www.taxtmi.com/caselaws?id=462910 The CESTAT Bangalore held that the appellant's process of converting used waste empty toner cartridges into compatible cartridges constitutes manufacture, as it creates a new product with a changed basic character and marketability. The appellant had duly informed authorities and obtained registration for manufacturing the final product. The Tribunal distinguished this from mere relabeling activities and relied on Supreme Court precedent affirming that substantial processing amounts to manufacture. Consequently, the denial of CENVAT credit, demand of customs duty, and penalties premised on the finding that the activity was not manufacture were found unsustainable. The impugned orders were set aside and the appeal allowed. en-us Fri, 20 Sep 2024 00:00:00 +0530 Thu, 24 Jul 2025 18:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462910 The CESTAT Bangalore held that the appellant's process of converting used waste empty toner cartridges into compatible cartridges constitutes manufacture, as it creates a new product with a changed basic character and marketability. The appellant had duly informed authorities and obtained registration for manufacturing the final product. The Tribunal distinguished this from mere relabeling activities and relied on Supreme Court precedent affirming that substantial processing amounts to manufacture. Consequently, the denial of CENVAT credit, demand of customs duty, and penalties premised on the finding that the activity was not manufacture were found unsustainable. The impugned orders were set aside and the appeal allowed. Case-Laws Customs Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462910