2013 (12) TMI 667

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....espondent : Shri P Arul, Superintendent (AR) PER : Mathew John The applicant procured detergent cake manufactured from one of their factories and also detergent powder manufactured by some other manufacturer. They packed both detergent cake and detergent powder in the same pouch and they put M.R.P. for the combined pack and sold the pouches. The question involved in this appeal is whether ap....

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....g and repacking of products notified under Third Schedule to the said Act would amount to "manufacture". So it is his contention that packing of detergent cake and detergent powder in the same pouch will amount to "manufacture" and therefore all the materials that have gone into the pouch can be considered as "inputs". 4. Opposing the prayer, Ld. AR for Revenue submits that what is marketed is ....