Post-2003 Amendment: Cutting & Labeling amounts to Manufacture – CESTAT Mumbai

Mangal Singh Bros. Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

Post 2003 amendment; activity of cutting, labelling, re-labelling etc. under certain chapters would amount to “manufacture” without going into the question of manufacture; once duty on the final product has been accepted; cenvat credit cannot be denied

We share the recent order passed by the Hon’ble CESTAT, Mumbai. The appellant is selling V belts. It was selling the said goods after cutting, packing/repacking and labelling. It paid central excise duty on the said final produc

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