2004 (3) TMI 617 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against the order allowing a refund under Rule 173L of Central Excise Rules. The Revenue contended that no manufacturing activity was undertaken by the appellant on the duty paid goods received in the factory. The respondent argued that repacking and re-labeling of goods amount to manufacture as per the relevant chapters of the Central Excise Tariff. Since the appellant undertook processes on the duty paid goods, the refund was allowed, and the appeal was dismissed.