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2018 (11) TMI 915 - HC - Central ExciseProcess amounting to manufacture or not? - Review petition - liability of Central excise duty - stand of the department was that the assessee was not only involved in the activity of branding, polishing, affixation of MRP, packing etcetera but as a matter of fact the parts are made available by the firm to the suppliers - Held that:- The Assessee is a manufacturer of lock, it is wrong to assert that the Court has not answered all the issues which were formulated. The said finding is in consonance with the Section 2(f) of the Central Excise Act, 1944 which says that the word’ manufacturer’ is to include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacturer on his own account - A perusal of the facts available on record reveals that the R.P. Locks right from raw material stage upto the finished stage have been controlling the entire manufacturing activity and even sample, funds and design including raw material is made available by them. - Activity is a manufacturing activity. - Order as reported in [2017 (3) TMI 1721 - ALLAHABAD HIGH COURT] affirmed. Review application has no merit and is dismissed.
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