Supreme Court of India
Commissioner of Central Excise Belapur v. Jindal Drugs Ltd.
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What the Court ordered
In view of the above decision, Civil Appeal Nos. 788-790 of 2022 would also stand dismissed.
Judgment, page 14
From the headnote
Issue for Consideration 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 Central Excise Tariff Act, 1985, for availing the CENVAT Credit and rebate on the duty paid while exporting the said goods. Headnotes 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 the Act – Explained: Held:
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