Imported Stock Processes Classified as 'Manufacture' u/s 2(f)(iii), Eligible for Cenvat Credit.

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....Process amounting to manufacture or not - Availing Cenvat Credit - whether the activities of opening the imported stock, inspection of the same, quality checks and repacking with affixture of sticker amounts to ‘manufacture’ within the meaning of Section 2 (f) (iii) of the Central Excise Act, 1944? - Held Yes - AT....