Process of injecting raw-materials into aerosol cans doesn’t amount to manufacture

3M India Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) CESTAT Bangalore held that process undertaken by job worker of injecting the raw materials into aerosol cans doesn’t amount to manufacture and hence excise duty demand thereon not sustainable. Facts- The present appeal is filed by M/s. 3M India Limited to assail the order passed by the Commissioner of Central Excise, Bangalore III, Commissionerate Bengaluru, to the extent it has imposed a penalty of Rs. 1,51,00,000/- upon the appellant under rule 26 of Central Excise Rules, 2002. The appellant is engaged in the manufacture and...