Labeling and Relabelling of Containers Qualifies as ‘Manufacture’ for CENVAT Credit Under Excise Act: Supreme Court

In a landmark decision, the Supreme Court of India has ruled that the processes of labelling and re-labelling containers, as well as affixing retail sale prices, qualify as ‘manufacture’ under the Central Excise Act. This judgment, delivered in the case of Commissioner of Central Excise Belapur vs Jindal Drugs Ltd., Read more…