TMI Blog2001 (1) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... long with their phones they are supplying one number of Telephone Junction Box, technically called 'Modular Terminal Roset (MTR), in general and two numbers with their 1+1 telephone. These are manufactured at the Job-worker's premises out of parts purchased and supplied to them by the appellants. The adjudicating authority in the subject two Orders-in-Original had held that - (i) the assembling of MTR from the various components amounts to manufacture, which are classifiable under Central Excise Tariff Heading No. 8535.90, (ii) the appellants who supplied the raw material are the manufacturer since the appellant during certain period had availed Modvat credit, though subsequently reversed the credit in March, 1996 and the inputs wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be considered in these appeals :- (i) Whether the assembling of MTR amounts to manufacture, (ii) assuming that the activity undertaken by the appellants amounts to manufacture and whether the appellant (supplier of raw material) is the manufacturer against the independent jobworker, who has undertaken the activity, and (iii) whether the department was justified in invoking the larger period. 4. On the first point, he said that female jack imported by the appellants is having all essential characteristics and putting a plastic cover does not amount to manufacture. He submits that it is a settled position that name, use and characteristics are the criteria in deciding an issue whether new product has come into existence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original No. 139/97, dated 25-4-1997 and 141/97, dated 25-4-1997 are nullified and the case is referred back to the Original Authority for deciding afresh in light of the observations made by me in proceding paras and with reference to factual positions and case laws on the subject after giving an opportunity of personal hearing to the appellant. The appellant is directed to raise all the pleas made in the appeal before the Original Authority who will decide the case afresh. 8. Shri Datar, Senior Counsel submits that there is no clear finding in para 13 whether it is for de novo consideration or only on some points. On going through the para 13 of the impugned order, we do not find any ambiguity therein, except on the point at issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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