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2012 (4) TMI 136 - AT - Central ExcisePacking of assorted medicament from retail packs taken from different cartons into a single carton – Revenue contending it to be manufacture – Held that:- In the present case, the duty paid goods received by the respondent from the another unit of the same company (Nagarjunasagar unit) were already marketable and nothing further was done by the respondent. Packing of assorted medicament into a single carton by taking small quantities of retail packs of various medicines from different cartons and writing the names and quantities of such medicament over the carton were done as per the requirements of the customer. Aforesaid does not amount to manufacture, as well as question of repacking from bulk pack to retail packs also does not arise – Decided in favor of assessee.
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