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2020 (3) TMI 831 - AT - Central ExciseCenvat Credit - Process amounting to manufacture or not - whether the activities of opening the imported stock, inspection of the same, quality checks and repacking with affixture of sticker amounts to ‘manufacture’ within the meaning of Section 2 (f) (iii) of the Central Excise Act, 1944? HELD THAT:- This Bench in the appellant’s own case M/S. HONDA MOTOR INDIA P. LTD., M. RAMAKRISHNA REDDY, MANAGER (PARTS) , ATUL GUPTA, DY. MANAGER (ACCOUNTS & FINANCE) VERSUS CCE, CHENNAI – I [2018 (6) TMI 909 - CESTAT CHENNAI] where it was held that The processes carried out on the impugned goods received by the appellants from the port / other warehouses will amount to manufacture within the meaning of section 2(f)(iii) of the Act. There is no change with regard to facts or law and therefore, the above ruling applies to the current appeals as well, on all fours. Appeal allowed - decided in favor of appellant.
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