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2015 (12) TMI 1348 - AT - Central ExciseManufacture - repacked of edible oil from tanker to small containers - manufacture of edible oil which are branded as they repacked in the different quantity pack of edible oil from tanker to small containers - Held that:- the activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of Chapter 15 of Central Excise Tariff Act, 1985 The first appellate authority, in our considered view, correctly followed the law as has been decided by the Tribunal in the case of Amonia Supply Company- [2001 (5) TMI 81 - CEGAT, COURT NO. III, NEW DELHI] to hold in favour of the respondent. - Respondent was receiving the edible oil in tankers. It is not bulk pack as the finding, which has not been controverted by the Revenue. - impugned order before us is correct and legal and does not suffer from any infirmity. - Decided against Revenue.
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