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2008 (3) TMI 313 - MADHYA PRADESH HIGH COURT
Whether bottling of liquor amounts to manufacture of liquor or only packaging so as to attract the Service Tax? – Held that packaging and bottling of liquor come within the ambit and sweep of manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944 in view of the definition contained in Section 65(76b) of the Finance Act especially keeping in view the exclusionary facet and further regard being had to the circular issued by Central Board of Excise and Customs.