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2010 (8) TMI 280 - AT - Central ExciseDutiability – Intermediate goods used in manufacture of twisted yarn - checks for quality control, denier verification, elongation, strength etc. carried out and the material packed in boxes and earlier the manufacturer was sending it for job work shows that the product have independent name, character and use - evidence has been produced by the department, the burden shifts to the appellants to show that the process of manufacture does not amount to manufacture by showing that the product does not fulfill one of the three requirements - appellants have simply chosen to claim that department has not produced enough evidence which was not the case in both the decisions cited by the appellants – No case on merits
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