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2010 (1) TMI 548 - AT - Central ExciseWhether labeling/re-labeling amounts to manufacture – Appellant removed the labels of the original manufacturer and affixed their labels - activity taken over by the appellants covers the some period prior to 1997 and some period after 1997 and both the periods in dispute, the case of the appellants squarely covered by the various judgments of this Tribunal - these processes were not intended to be deemed manufacture at the relevant time – Held that: - appellant’s case is squarely covered by the substantial decisions referred by the learned Advocate and the Apex Court on the identical issue has taken view that the activity taken over by the appellants does not amount to manufacture.
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