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2021 (9) TMI 255 - AT - Central ExciseProcess amounting to manufacture or not - deemed manufacture - activity of labeling undertaken by the assessee - credit wrongly availed - rebate as per rule 18 of the Central Excise Rules, 2002 - separate marketable commodity emerged at the time of clearance of these goods from Jammu & Kashmir unit - demand of interest and penalty - HELD THAT:- The issue is squarely covered by the earlier decision in appellant’s own case JINDAL DRUGS LTD VERSUS CCE BELAPUR [2015 (2) TMI 833 - CESTAT MUMBAI] where it was held that the activity of fixing labels undertaken by the appellant, which is not in dispute, shall amount to manufacture as per Note 3 of Chapter 18 of the CETA although this activity does not enhance the marketability of the product. Appeal allowed - decided in favor of appellant.
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