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2008 (4) TMI 46 - SC - Central ExciseHelium is procured by assessee from other manufacturers & sold affixing label of their own brand name – held that mere packing for marketing would not amount to manufacture – that mere labeling or relabeling in the absence of any activity of repacking from bulk packs to retail packs would not render the product marketable directly to the consumer – no manufacturing – revenue’s appeal dismissed
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