TMI Blog2002 (12) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, Member (J)]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that mere putting colour cakes in a box along with brush does not amount to manufacture. 3. Brief facts of the case are that the respondents are engaged in the manufacture of water colour boxes. Respondents were purchasin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 156 (T) = 2002 (49) RLT 393 (CEGAT) held that placing of different articles of cable jointing kit in the form of kit does not amount to manufacture. The Tribunal relied upon the decision of the Hon ble Andhra Pradesh High Court in the case of XI Telecom Ltd. v. Superintendent of Central Excise reported in 1999 (105) E.L.T. 263. The Hon ble Andhra Pradesh High Court held that the identity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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