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2010 (5) TMI 441 - SUPREME COURTManufacture - assessee carries on the business of manufacturing glassware as also the process of colour printing and decoration of the glassware - assessee pleaded that the activity of printing and decorating glassware, already manufactured, in a separate factory did not amount to "manufacture" – Held that: - assessee had a separate unit for carrying out the process of decoration etc. on the glassware - show cause notices issued, pertained to the period during which the goods were cleared by the assessee under the price list finally approved, in respect of a sesparate unit for which revised ground plan was submitted and approved - appeals, being devoid of any merit – appeal is dismissed
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