Ink Refilling and Labeling Not Manufacturing, No Excise Duty Under Central Excise Laws, Credit Reversal Applies.

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....Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential character or end use of printing ink. Thus, no transformation takes place which would result to be referred as manufacturing activity - Activity not liable to duty - Amount paid as duty is amount to reversal of credit.....