Re-packing & re-labelling of spare parts tantamounts to manufacture: Mumbai CESTAT

GST/EXCISE/ST/VAT : Where assessee procured spare parts falling under Heading Nos. 3208, 8536 and 8539 of Central Excise Tariff Act, i.e., covered under Third Schedule of Central Excise Act from vendors and after repacking them into unit containers and re-labelling of unit containers cleared unit containers to dealers, activity of repacking/re-labelling amounted to manufacture

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