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2017 (8) TMI 308 - AT - Central ExciseRebate claim - Rule 18 of the CER, 2002 - export of goods - activity of labeling - whether the process undertaken in respect of goods exported on payment of duty amounted to the process of manufacture or not? - Held that: - the identical matter has already been decided by this Bench in appellant's own case M/s. Glovis India Pvt. Ltd. Vs. CCE, Chennai-IV [2017 (7) TMI 754 - CESTAT CHENNAI], where it was held that the appellants have been able to successfully establish that such activities have been undertaken by them after purchase of the goods from various vendors till the goods are exported. For these reasons, the activities undertaken by the appellant amounts to manufacture - appeal allowed - decided in favor of appellant.
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