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2017 (3) TMI 1721 - HC - Central ExciseProcess amounting to manufacture or not - manufacture of "Harrison" brand locks - parts/raw material for assembling locks used to be supplied by Assessee to labourers, who are paid wages for such assembling and assembled locks are received and process of polishing, nickeling, branding etc is undergone at the premises of Assessee - liability of Central Excise Duty. Held that:- Had it been a case of mere assembling, polishing, branding and placing MRP labels, the view taken by Tribunal may not have required any interference, but in the present case, the specific raw material for bringing a lock into existence is being supplied by Assessee. The Artisans or other units assemble all these goods in order to give shape to a lock which throughout remain property of Assessee since raw material belong to him and the ultimate finishing is done at Assessee's premises. Mere fact that labour charges are paid by Assessee does not mean that artisans can not be said to have undergone process of manufacture under the Assessee. Assessee in the case in hand is a manufacturer of lock and not that it is engaged in only furnishing and branding. Appeal allowed - decided in favor of Revenue.
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