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2018 (6) TMI 785 - AT - Central ExciseValuation - removal of MRP stickers - Revenue entertained a view that such removal of MRP sticker amounts to manufacture, in terms of Section 2(f) of Central Excise Act, 1944 which provides a deeming provision of manufacture - labelling/relabelling not done - Held that:- There is no allegation that any new MRP sticker were affixed to the goods in question - Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, manufacture has taken place. Appeal dismissed - decided against Revenue.
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