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2016 (11) TMI 230 - CESTAT NEW DELHIManufacturing activity or not - emergence of new marketable product or not - Whether the main appellant is liable to Central Excise duty on the aluminium channels, brought from market on which they have carried out process like cutting, drilling and bending as per the requirement of the customers, will amount to manufacture or not - Held that: - Such drilling and bending is also carried out at site of the customers depending upon the requirement of structure to be installed in the premises alongwith other civil work. In such situation, it is necessary to have a clear recording on the facts as to what type of new identifiable product emerges from aluminium sections brought in by the main appellant - In such a situation we are unable to agree with the findings of the Original Authority that a new and different article having distinct name, character or use as emerged in the present case. Regarding the second issue of addition of trading activity for the turnover of the appellants to arrive at the SSI exemption, the impugned orders held that the suppliers did not have manufacturing facility and the purchase and sale transaction of the wall mounted brackets is not acceptable - In this connection, the appellant contested that simply because the suppliers from whom they procured these materials do not themselves have manufacturing facility by itself cannot lead to a conclusion that the whole transaction is bogus - Appeal allowed by way of remand.
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