TMI Blog2001 (3) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in the manufacture of sanitary fittings and parts thereof and brass castings falling under Chapters 84 and 74 of the CETA. During the course of assessment of the quarterly Return in Form RT 12 the assessing officer found in August 1992, that the appellants did not submit copies of all the consecutive bills/invoices regarding the goods cleared by them. Thereafter on scrutiny of those bills and invoices it revealed that they had been clearing silver coated copper tamping powder but they did not reflect the same in the classification lists or in RT 12 Returns or in any other statutory record. They admitted vide their letter dated 7-7-1993 of having supplied silver coated copper tamping powder (impugned goods) to the Diesel Component Works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity was covered by the definition of manufacture as given in Section 2(f) of the Act. 7. We have heard both the sides and gone through the record. 8. The facts are not much in dispute. The appellants during the period in question purchased duty paid copper powder from the market. The process adopted by them for coating that powder with silver as disclosed in their letter dated 8-4-1993 and not disputed by the Revenue was that they firstly washed the copper powder in acidulated water and then the silver was dissolved separately by them in nitric acid and the white precipitates were preserved after adding Sodium Chloride and those precipitates were rinsed and decentated and dissolved in brighter solution and that solution was added t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for want of any material on record to substantiate the same. The burden of proving this fact was on the Revenue, but it had failed to discharge. In Tobu Enterprises Private Ltd v. C.C.E., Delhi - 1997 (18) RLT 472 (CEGAT-D) the Tribunal has held that the electroplating of cycle parts did not amount to manufacture as no new commodity came into existence. Similarly in Jayesh Electricals v. C.C.E., Bombay - 1998 (99) E.L.T. 532 (Tri.) = 1998 (26) RLT 32 (CEGAT), it has been observed by the Tribunal that coating of cable wire with paper did not amount to manufacture. This very view has been expressed by the Tribunal in Sitapur Plywood Mfg v. C.C.E., Kanpur - 1999 (107) E.L.T. 637 (Tri.) = 1999 (33) RLT 375 wherein it has been observed that co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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