Re-packing goods with supply order details counts as manufacturing u/s 2(f)(iii) of the Central Excise Act, 1944.

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....Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee’s end would be tantamount to manufacture as per the definition of manufacture given in Section 2(f)(iii) of Central Excise Act, 1944 - Held Yes - AT....