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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Process amounting to manufacture or not - packing/re-packing of ...

Central Excise

April 3, 2019

Process amounting to manufacture or not - packing/re-packing of the parts/components - these items were not brought under the ambit of Section 2(f)(iii) fiction of manufacture - it was only brought in the Finance Act, 2011 with retrospective effect, at par with amendment to Notification issued u/s 4A - Extended period of limitation cannot be invoked.

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