TMI Blog2012 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... n producing the air fresheners -that for bringing into existence the air fresheners as a commodity saleable in the market, the assessee had to undertake several steps like Container Forming, Pre-mix Preparation,Cleaning of Tins Cans, Filling, Crimping, Charging , sealing, packing ,etc. - Tribunal, by the impugned order, rejected the Revenue's appeal confirming the view of the CIT(A) that the activity carried out by the assessee would amount to manufacturing activity. - TAX APPEAL NO. 2570 OF 2010 - - - Dated:- 1-2-2012 - AKIL KURESHI AND Ms. SONIA GOKANI, JJ. Manish R. Bhatt and Mrs. Mauna M. Bhatt for the Appellant. ORDER Akil Kureshi, J. Revenue is in appeal against the judgment of the Tribunal dated 28th May 2010, rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaken by the assessee for producing different perfumes, air fresheners and came to the conclusion that the assessee did carry on manufacturing activity. Revenue is, therefore, in appeal before us. 5. Having heard learned counsel for the Revenue and having perused the orders on record, we do not find any error in the view of the Tribunal. Tribunal noted the process undertaken by the assessee in producing the air fresheners. We may note different steps undertaken by the assessee. Process of manufacture : The goods manufactured by the appellant are home care projects like the premium air fresheners aerosol product. The manufacture of the products involves various stages of manufacture as below :- (A) Container Forming :- Firstl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he job-worker are thoroughly cleaned from inside so as to ensure that there are no contaminating remainants in the containers as well as to ensure corrosion free tin can life. (D) Filling : Filling of pre-mix into Aerosol Tin Can with the help of liquid filling machine in a pre-determined quantity of products. (E) Crimping : Sealing of press button type valve into the Tin Can containers. Valves are essential for accurately controlling the discharge of the product of uniform particle size and of required spray pattern. The valve mechanism assembly is also fitted with valve cup, gasket, dip tube, actuator and spray nozzle. (F) Charging : Filling the required type and quantity of propellant into the container. In this proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity of such product would have to be filled. The tin had to be sealed by fitting a valve to control accurate discharge of the product in uniform particle size; depending upon the requirement of the spray pattern. This would require valve mechanism assembly which would be fitted with the valve tube, spraying nozzle, etc. The assessee would thereafter have to fill the tin with propellant to create pressure inside the tin which would enable the consumer to spray the liquid through the nozzle under the pressure. Such tins would be checked for leakages and properly sealed and packed before they would be sold in the market. 7. By no stretch of imagination, the activity carried out by the assessee would not amount to manufacturing activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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