Supreme Court to Decide on CENVAT Credit Disputes: Are Re-packing and Re-labeling Manufacturing Activities?

Maintainability of appeal - appropriate forum - CENVAT credit - activity amounting to manufacture or not - activity of re-packing which is not packing in “unit containers” - activity of re-labeling - the issues raised in the present Appeals are governed by the domain jurisdiction of Hon'ble Supreme Court of India and the present Appeals filed by Revenue, cannot be maintained before this Court. - HC .....

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