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2018 (8) TMI 14 - AT - Central ExciseManufacture - activity of printing of plain PVC sheet - whether printing of PVC sheet amounts to manufacture? - Held that:- It is clear that whether the PVC sheet is printed or unprinted it is falling under the same category and under same chapter heading, therefore, the legislature consciously categorized the printed PVC sheet and unprinted PVC sheet in the same class of the goods, therefore, on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of PVC sheet is held to be activity not amounting to manufacture. The identical issue has been considered by Hon’ble Supreme Court in the case of J.G. Glass Industries [1997 (12) TMI 110 - SUPREME COURT OF INDIA] wherein the facts involved was whether the printing decoration carried out on the already manufactured glass bottles is amount to manufacture, where it was held that as the process of printing is being carried out in a separate premises as found by the Tribunal and such process is not `manufacture' within the meaning of the Act. Extended period of limitation - Held that:- There were catena of judgments on the same set of facts moreover, on the same activities and same product, therefore, the matter involved is pure interpretation of law - Extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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