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2017 (3) TMI 1000 - AT - Central ExciseManufacture - process of manufacturing of laminated HDPE fabrics - whether the process of lamination of HDPE woven fabrics by LDPE amounts to manufacture and whether laminated HDPE woven fabrics is a new distinct product or otherwise? - Held that: - Since the basic material I.A. HDPE fabrics is coated by LDPE, the description of the final product does not change is admitted fact i.e., laminated HDPE fabrics - In the case in hand there is no process which has been undertaken by the appellant which is incidental or ancillary to the completion of manufactured product as the HDP fabrics coated with LDPE remains laminated woven HDPE fabrics. The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - appeal allowed - decided in favor of appellant.
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