2024 (12) TMI 1020 - SCH - Central Excise

Process amounting to manufacture or not - appellant imported ink in bulk and procured the container form third parties in open market - it was held by CESTAT that 'the activity undertaken by the appellant does not amount to manufacture' - HELD THAT - There are no reason to interfere with the impugned order passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh. The Civil Appeals are, accordingly, dismissed.

Summary

The Supreme Court dismissed the Civil Appeals after finding no reason to interfere with the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh. Delay was condoned, and pending applications were disposed of.