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2024 (5) TMI 460 - CESTAT KOLKATAProcess amounting to manufacture or not - tilting, separating and pressing with hydraulic press - Revenue submitted that the respondent has manufactured foot oil, pressed wax and paraffin wax by applying hydraulic press and the products are marketable as separate commodities - HELD THAT:- The respondent has imported slack wax and residue wax. Slack wax and residue wax both have oil content varying from 30 to 70% and the respondent only separated those by tilting the drums, where 90% of the oil was emptied and separated. About 10% of the oil was separated by squeezing for which a pressing machine was used by the respondent. It is observed that the separation or emptying the drum and separating the oil from the slack wax and residue wax does not involve any process amounting to manufacture. No machinery or equipment was utilized for the purpose of such separation - the process undertaken by the respondent cannot be considered as a process amounting to manufacture as defined in Section 2(f) of the Central Excise Act, 1944. Thus, no process amounting to ‘manufacture’ as defined under Section 2(f) of the Central Excise Act, 1944 has been undertaken by the respondent in the process of separation of foot oil, pressed wax and paraffin wax from the slack wax and residue wax imported by them. Thus, the findings of the Ld. Commissioner (Appeals) in the impugned order is agreed with and it is held that no process amounting to ‘manufacture’ as defined under Section 2(f) of the Central Excise Act, 1944 has been undertaken by the respondent. The respondent also relied upon the decision of the Tribunal in the case of KERALA MINERALS & METALS LTD. VERSUS COMMISSIONER OF C. EX., KOCHI [2007 (4) TMI 38 - CESTAT, BANGALORE] and the decision of the Tribunal Kolkata in the case of INDIAN RARE EARTHS LTD. VERSUS COMMISSIONER OF C. EX., BBSR-I [2001 (9) TMI 167 - CEGAT, KOLKATA], wherein it has been held that separation of mineral sand by physical and mechanical process does not amount to manufacture. Thus, no process amounting to ‘manufacture’ as defined under Section 2(f) of the Central Excise Act, 1944 has been undertaken by the respondent - there are no infirmity in the impugned order and hence, the same is upheld. Appeal of Revenue dismissed.
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