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

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