2013 (5) TMI 696

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..... [2008 (3) TMI 313 - MADHYA PRADESH HIGH COURT] wherein held that the activity of bottling of liquor amounts to manufacture. Also see Kedia Castle Delleon Industries Ltd. vs. CCE, Raipur [2010 (1) TMI 630 - CESTAT, NEW DELHI] & Daurala Sugar Works vs. CCE, Meerut. [2011 (2) TMI 465 - CESTAT, NEW DELHI] - In favour of asessee. - Appeal No. 3595 of 2012 - - - Dated:- 19-3-2013 - Ms. Archana Wadhwa .....

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..... [2009 (92) RLT 413 (MP-LB)]. It stands held in the said case that the activity of bottling of liquor amounts to manufacture. By following the said decision, Tribunal has granted relief in subsequent number of decisions. Reference can be made to Tribunal s decision in the case of Kedia Castle Delleon Industries Ltd. vs. CCE, Raipur [2011 (22) STR 15 (Tri-Del)] as also to a subsequent decision in th .....

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