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2016 (10) TMI 612 - AT - Central ExciseManufacture - repacking of oil from bulk packs to smaller packs - Whether the repacking of RBB Palmolien Oil received in tanker in bulk and repacking them into smaller packs will amount to manufacture and liable to duty or otherwise? - Held that: - The issue is no more res integra. The Tribunal in a similar set of facts, in the case of CCE Pune II v. Anwar Oils [2015 (12) TMI 1348 - CESTAT MUMBAI] held the decision in favour of the assessee stating 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. Manufacture not taking place - appeal allowed - decided in favor of appellant.
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