Grinding, sizing, and packaging of ferro silicon cake qualify as 'manufacture' u/s 2(f) CETA 1944, enabling CENVAT credit.

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....CENVAT Credit - Process amounting to manufacture or not - The processes of grinding, sizing and packaging undertaken by the Appellant on the inputs namely ferro silicon cake, in their factory amounts to ‘manufacture’ as they are all essential processes for making the goods marketable, as per Section 2(f) of the CETA 1944 - AT....