Labelling & Re-Labelling of Containers is ‘Manufacture’ for CENVAT Credit: SC

Commissioner of Central Excise Belapur Vs Jindal Drugs Ltd. (Supreme Court of India) The Supreme Court recently addressed a crucial question regarding the Central Excise Act: Does labelling or re-labelling containers constitute ‘manufacture’ for CENVAT credit eligibility? This question arose in the case of Commissioner of Central Excise Belapur vs Jindal Drugs Ltd., which had significant implications for taxation and regulatory compliance. The crux of the matter revolved around the interpretation of Note 3 to Chapter 18 of the Central Excise Tariff Act. This note specifies activiti...