Printing Activity is not ‘Manufacturing’: Excise Duty demand not sustainable

Chromaprint (India) Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The case of Chromaprint (India) Pvt. Ltd. vs. Commissioner of GST & Central Excise, heard by CESTAT Chennai, delves into whether printing activities undertaken by the appellant amount to ‘manufacture’ and warrant Excise Duty. This article provides a detailed analysis of the proceedings and the final verdict. The appellant, Chromaprint (India) Pvt. Ltd., engaged in printing labels and cartons, faced Excise Duty demands from the department, alleging their printing activities constituted ...