2013 (5) TMI 696

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides, we find that the issue required to be decided in the present appeal is as to whether the activity of bottling of liquor amounts to manufacture on whether the same is not covered by the definition of manufacture so as to treat the same as packaging activity ....