Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 772 - AT - Central ExciseManufacture - Grinding & Mixing of Glass Frit - Dilution & Mixing of Prepared Inorganic Pigments - Dilution & Re-packing of Cover Coats, Lacquer & Media - whether the above processes amounts to manufacture or not? - Held that: - Tribunal in the said case law Jayu Products Versus Collector of Central Excise, Bombay [1994 (10) TMI 132 - CEGAT, NEW DELHI] has held that if duty paid Ultra Marine Blue was mixed with China Clay as a dilutant then it did not amount to manufacture - In the present case Pigments were mixed with the Silica Powder and therefore, mixing of Pigments with the Silica Powder does not amount to manufacture - demand withheld. The impugned Order-in-Appeal is sustainable in so far as it is related to upholding of demand of Central Excise in respect of repacking of the goods from bulk container of 200 kgs. into 20 kgs, as the process amounted to manufacture. Appeal allowed - decided partly in favor of appellant.
|