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2019 (4) TMI 1068 - AT - Central ExciseProcess amounting to manufacture or not - already marketable or marketed soaps and detergent bars/cakes, detergent powder, shampoo, tooth paste, etc. in damaged condition, are collected and brought back to the godown and de-packed/de-wrapped or decanted and cut into pieces - HELD THAT:- The product is not made marketable to the consumer but it is sold in bulk to various parties, who in turn may make them marketable. The activity of packing or repacking or any other treatment must be for rendering the products marketable. By resorting to such activities of de-packed/de-wrapped or decanted or cutting into pieces rendered the products as non-marketable or nonsaleable. These activities cannot amount to manufacture. Appeal allowed - decided in favor of appellant.
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