Process amounting to manufacture or not - The ink was procured ...

Ink Refilling and Labeling Not Manufacturing, No Excise Duty Under Central Excise Laws, Credit Reversal Applies.

February 25, 2019

Case Laws Central Excise AT

Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential character or end use of printing ink. Thus, no transformation takes place which would result to be referred as manufacturing activity - Activity not liable to duty - Amount paid as duty is amount to reversal of credit.

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Process amounting to manufacture or not - The ink was procured ...

Ink Refilling and Labeling Not Manufacturing, No Excise Duty Under Central Excise Laws, Credit Reversal Applies.

February 25, 2019

Case Laws Central Excise AT

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