Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 570 - AT - Central ExciseProcess amounting to manufacture or not - assembling activity - importing parts of photocopier and thereafter procuring some indigenous parts assembled photocopier machine and clearing the same without payment of duty - Held that: - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory. Therefore, we hold that the activity undertaken by the respondent amount to manufacture. The next issue is whether the respondent is manufacturing branded goods or not? We have seen that photocopier machine which the respondent is importing are already branded and the appellant is not affixing any brand name during the course of manufacture of the same. In that view, we hold that the respondent cannot be denied the benefit for SSI Exemption notification in the light of the decision of this Tribunal in the case of Texind Corporation Pvt Ltd [2000 (11) TMI 550 - CEGAT, MUMBAI]. The respondents are not liable to pay duty - appeal dismissed - decided against Revenue.
|