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1970 (8) TMI 31 - SC - Central ExciseImposition of excise duty on circles of kansi and brass prepared in the process of manufacturing utensils challenged Held that:- In the case before us, circles in any form are envisaged as the completed product produced by manufacture which are subjected to excise duty. The process of conversion of billets into circles was described by the legislature itself as manufacture of circles. It cannot be contended that the whole of this process cannot be described as manufacture of circles. In this process of manufacture of circles, there are two stages. At the first stage, billets are produced and, at the second stage, circles. In any case, it has to be held that the circles thus prepared are the result of this process of manufacture. The end-result of this process of manufacture is the production of circles in some form "which is envisaged as the goods to be subjected to excise duty. The excise duty was, therefore, correctly levied by the appellant. Appeal allowed.
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