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2019 (5) TMI 1530 - AT - Central ExciseArea based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - Revenue’s contention is that the said amendment carried out in Notification No.50/2003 made the Roorkee units unavailable to the exemption Notification inasmuch as the process undertaken by them, do not amount to manufacture - HELD THAT:- The Revenue’s entire case is based upon the fact that Mumbai unit of the appellant had manufactured head units and body unit of the torch which was assembled in Mumbai and it is only thereafter the same were again disassembled and transported to Roorkee. Roorkee units have only assembled the fully manufactured parts and have cleared the torches after claiming the benefit of the notification. The two units located at Roorkee were only manufacturing switches in question and were not in a position to manufacture the full torch. The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of Central Excise Act inasmuch as the same encompasses any incidental or ancillary activity. Even as per Note 6 of Section XVI the conversion of an incomplete article into a complete article would amounts to deemed manufacture. The Amending Notification No.01/2008-CE is applicable only in those cases where the processes undertaken does not amount to manufacture. Inasmuch as we have held that the activity at Roorkee was of manufacturing nature, the benefit of the Notification stands correctly availed by them. Appeal allowed - decided in favor of appellant.
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