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2009 (1) TMI 513 - AT - Service TaxCenvat credit - Revenue proposed to deny the benefit of cenvat credit on the ground that the process carried out by the assessee is not manufacture - Deemed manufacture - The main contention of the Commissioner is that the products were already marketable and therefore the activities carried out by the assessees did not come in the definition of deemed manufacture - find that this is a very narrow interpretation of the definition of the manufacture and the safety label, affixing of a new label with the other details, quality assurance check and putting fresh seal definitely would amount to manufacture in terms of the definitions in the Chapter notes and therefore the conclusion of the Commissioner cannot be accepted - Thus on both counts namely that the processes do not amount to manufacture or revenue neutrality, the stand of the Revenue cannot be accepted - Accordingly, appeals filed by the appellants are allowed with consequential relief
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