2007 (3) TMI 85

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..... and then packed into ampoules or vials at other unit that process would have amounted to manufacture – Held that the revenue contention is not correct
[Order per: S.L. Peeran, Member (J) (Oral)]. - Revenue is seeking stay of the operation of Order-in-Appeal No. 15/2006 (H-III) C.E., dated 26-4-2006 by which the Commissioner (A) has set aside the Order-in-Original No. 6/2005 dated 30-12-2005 co .....

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..... o. 5 of Chapter 30 where conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer amounts to manufacture. He submits that order is therefore not correct. 3. The learned Counsel submits that there is no repacking b .....

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