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2013 (8) TMI 537

Head Note:
Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into 'blended metal scrap' - Sorting grade wise - Cutting/Shredding/Crushing and sizing of oversize material - Bundling and briquetting - Blending - Whether the activity proposed to be carried out by the assesse can qualify as/can be treated to be 'manufacture' under the act - Held that:- It can be termed as 'manufacture' - any material difference was found in the relevant facts when the actual determination was made it will be open to the concerned authority to act in accordance with law as delineated above - In the aforesaid legal and factual background, it was ruled that the proposed activity would amount to manufacture.

Opinion of Director, National Institute of Secondary Steel Technology - Held that:- The opinion was inconclusive and itself admitted that there was no existing production unit using the proposed methodology and therefore conclusions given are on the basis of documents only - It also goes on to add that in the absence of such process being applied in India it was very difficult to establish commercial viability of the process - the opinion seems to centre around techno-commercial viability and does not give any conclusive findings on the question of manufacture - it cannot be taken as an authority for the proposition that the said process cannot amount to manufacture.

It has not been denied that scrap of specific grades alone can be used in the manufacture of stainless steel and that the processes to be adopted by the applicant would result in the transformation of their raw materials, namely, metal scrap of assorted sizes, grades, composition etc. into metal scrap of specific grades which is directly usable for manufacture of stainless steel. Therefore what emerges from the processes would be a product having distinct identity and use, different from the raw material from which it is made. - proposed activity would amount to manufacture.

 


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