https://www.taxtmi.com/caselaws?id=54318 Packing detergent powder and detergent cake into a composite retail pack was treated as manufacture because Chapter Note 6 to Chapter 34 covered packing, repacking, or any other treatment that renders the product marketable to consumers. The Tribunal also drew parity with Chapter Note 5 to Chapter 30 and the earlier reasoning allowing credit in a similar context. On that basis, detergent cake supplied free in the composite pack was accepted as an input eligible for duty credit, and the packing activity was regarded as manufacture for excise purposes. en-us Mon, 14 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54318 Packing detergent powder and detergent cake into a composite retail pack was treated as manufacture because Chapter Note 6 to Chapter 34 covered packing, repacking, or any other treatment that renders the product marketable to consumers. The Tribunal also drew parity with Chapter Note 5 to Chapter 30 and the earlier reasoning allowing credit in a similar context. On that basis, detergent cake supplied free in the composite pack was accepted as an input eligible for duty credit, and the packing activity was regarded as manufacture for excise purposes. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54318