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2018 (7) TMI 846 - AT - Central ExciseManufacture - appellant contended that what they are selling are stampings only and the process of cleatting or riveting does not result in coming into existence of a part of stator or rotor - Held that:- The first stage of the process of manufacture is a cleatting/riveting of the requisite number of stampings. Thus, the cleatting/riveting of the stake of stamping is a first stage necessary for the manufacture of stator. The show-cause notice alleges that the appellants have manufactured stators of different sizes. When the matter was remanded by the Tribunal, there was a specific issue referred to the adjudicating authority which required the adjudicating authority to determine if the process amounts to manufacture. The impugned order deals with the classification of the product but it does not deal with the issue of manufacture. It needs to be appreciated that a different classification per se is not sufficient to prove the fact of manufacture. To establish that the activity of manufacture is happened, it needs to be established that a new product known in the market has come into existence due to activity conducted by the appellants. We find that the Commissioner has not dealt with this issue at all despite specific remand on this issue. Since the impugned order fails to deal with the core issue regarding manufacture, the impugned order needs to be set aside and matter remanded once again to decide the issue afresh strictly in terms of the order of remand dated 22.1.2007.
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