Court Rules Refilling and Relabeling Ink Containers Isn't Manufacturing; No Need to Reverse CVD Credit on Imports.

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....Reversal of Cenvat credit - activity of refilling/relabeling of ink containers - Process not amounting to manufacture - f the activity does not amount to manufacture, in that case, the duty paid by the appellant shall amount to reversal of credit. Therefore, the appellant is not required to reverse the credit of CVD availed by the appellant at the time of import - Demand set aside....