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2017 (6) TMI 712 - AT - Central ExciseManufacture - Whether the activity of transfer of Acetic acid from tankers to 35 Kgs Carbuoys amounts to manufacture or not in terms of Note 11 of Chapter 29 of the CETA? - Held that: - the Board has clarified vide Circular No.910/30/2009-CX dated 16.12.2009 that the activity does not amount to manufacture. Once it is found that in terms of the said Chapter Note, the activity does not amount to deemed manufacture, the other issue whether the assesse-respondent is eligible for exemption under N/N. 38/97 CE dated 27.6.1997 and N/N. 9/98 CE dated 2.6.1998, does not survive for consideration. Appeal allowed - decided in favor of assessee.
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