Process amounting to manufacture or not - soaps and detergent ...
Case Laws Central Excise
April 19, 2019
Process amounting to manufacture or not - soaps and detergent bars/cakes, detergent powder, shampoo, tooth paste, etc. in damaged condition, are collected and brought back to the godown and de-packed/de-wrapped or decanted and cut into pieces - These activities cannot amount to manufacture.
View Source