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Central Excise - Supreme Court - Case Laws

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• 2008 (10) TMI 50
  

  Whether goods obtained in the process of dismantling of a ship such as angles, plates, rounds and heavy steel pipes etc. would constitute “manufacture” - In such cases of technical nature, particularly when ship breaking involves expertise, the Adjudicating Authority was required examine in detail the process by which the breaking of the ship takes place - matters are being remitted so that Adjudicating Authority

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• 2008 (10) TMI 7
  

  Whether cutting and slitting of steel sheets of polyester films used for lamination purposes amounts to manufacture – exigibility - Circular no. 584/21/2001 dated 7-9-01 took the view that the processes in question amounts to manufacture – but subsequent Circular no. 811/8/2005 dated 2-3-05 withdraws the earlier Circular dated7-9-01 – hence there is no merit in contention of revenue that process amounts to manufacture – Board’s circular is binding on revenue – revenue’s appeal dismissed

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• 2008 (10) TMI 5
  

  Board Circular not to prevail over Supreme Court Order - It is for the Court to declare what the particular provision of statute says and it is not for the Executive. Looked at from another angle, a circular which is contrary to the statutory provisions has really no existence in law - a revenue authority is eligible to challenge the validity of a circular. Para 9 of Dhiren Chemical case was being misunderstood.

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