TMI Blog2012 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ork basis, it would be precluded from being considered as manufacturing appears to us to be unfounded. It is not as though the two are mutually exclusive. If in a given transaction, the raw material is supplied by the customer and the applicant charges only its making charges, it could well be a case of manufacture on job work basis. Hence, process amounts to manufacture for the purpose of Central Excise Act, 1944 and goods in question would be liable to duties of excise at the appropriate rate(s) as specified in the Central Excise Tariff Act, 1985. - AAR/ C.Ex./ 03/2012 - - - Dated:- 1-6-2012 - Mr. Justice P.K.Balasubramanyan, Mr. Y.G.Parande, JJ. Present for the Applicant : Sh. Vivek Kohli, Advocate Sh. Ashwani Sharma,Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawal. Accordingly, this ruling now deals only with questions 1 and 2 above. 4. The applicants are engaged in refining and minting of products of precious metals namely gold, silver and platinum. The products are minted as per the orders placed by their customers and the work is done, in the large majority of cases, on the precious metal in bullion form supplied by their customers. The articles of precious metals that are made and supplied by the applicant to their customers include medallions/coins made according to specifications and designs agreed with the customers and some articles of jewelry like pendants of various shapes and sizes. The application furnishes the details of the processes undertaken by the applicant to produce the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements back to the customer. Only in very rare cases would applicant be procuring raw material itself for its conversion into final articles such as jewelry and effect sales to their customers. 6. In its own submissions contained in the application, the view expressed by the applicant is that the process undertaken by them amounts to manufacture and that articles manufactured by them would be liable for Central Excise duty. 7. We have considered the matter. It is clear that the processes undertaken by the applicant result in the emergence of goods which have their own distinct character, identity and use. The activities of the applicant, therefore, clearly meet the definition of manufacture beyond any shadow of doubt. The departmentR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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