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2017 (8) TMI 776 - AT - Central ExciseManufacture - job-work - printing of information - whether the process amounts to manufacture? - Held that: - There is no manufacture in mere printing of information and this is settled law and there is no change in the product after the printing is carried out and the process cannot be said to be 'manufacture' - The appellants were engaged in the activity of printing on paper certain instructions for use of goods which would be wrapped therein for the surgical gloves made by a 100% EOU i.e., M/s. Kemwell International Ltd. and the paper so printed was folded by the buyer of the same and the buyers (i.e., EOU) puts their goods therein. The raw materials M. G. Paper and ink were supplied by the 100% EOU. So their activity is considered as job work up to March 2000 and not 'manufacture' - demand withheld - appeal dismissed - decided against Revenue.
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