Supreme Court · 2024 INSC 354 · Decided 30 April 2024
Commissioner of Central Excise Belapur v. Jindal Drugs LTD.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 354 · [2024] 5 S.C.R. 271
- Case number
- CIVIL APPEAL No. 1121/2016
- Decided
- 30 April 2024
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(1)(b)
Headnote
The issue for consideration is whether an activity of re-labelling of goods i.e. cocoa butter and cocoa powder, by affixing additional labels on both the sides of the packs containing goods, amounts to "manufacture" in terms of Note 3 to Chapter 18 of the Act, 1985, for availing the CENVAT Credit and rebate on the duty paid while exporting the said goods. Central Excise Tariff Act, 1985 - Note 3 to Chapter 18 - Cocoa and Cocoa preparations - Whether re-labelling amounts to 'manufacture' as per Section 2(f) of
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