TMI Blog2012 (12) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken by the appellant thus, does not amount to manufacture – in favor of assessee - E/334, 336, 340, 2078-2080/2010 and 2702-2706/2011 - A/503-513/2012-EX(BR)(PB) - Dated:- 16-4-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri S.P. Ojha, Consultant, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - Since common issue involved in these appeals, the same were heard together and are being disposed of by a common order. The appellants are engaged in the manufacture of HT/LT Coils for transformers and also are engaged in repairing of transformers received from the electricity boards. One of the item required for repair and servicing of trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 2710, labelling or re-labelling of containers or repacking from bulk packs and retail packs or the adoption of any other treatment to render the product marketable to consumer shall amount to manufacture, is not applicable to this case as the processes undertaken are meant to make the transformer oil suitable for industrial use i.e. for use in the transformers and not for, retail sale, that the Tribunal in the case of Mineral Oil Corporation v. CCE, Kanpur reported in 1999 (114) E.L.T. 166 has held that the reclamation of transformer oil from used transformer oil does not amount to manufacture so as to attract levy of excise duty afresh, that ratio of this judgment of the Tribunal is squarely applicable to the facts of this case, and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rketable to the consumer shall amount to manufacture. In our view, the word consumer in the expression adoption of any other treatments to render the product marketable to consumer would not cover an industrial user or manufacturer who process the transformer oil/lubricants for his own industrial use. In this case, the appellant had subjected the transformer oil purchased by them to the process of filtration and heating to make it suitable for their own industrial use i.e. for repair of the transformers. The process undertaken by the appellant thus, does not amount to manufacture and as such the impugned orders are not sustainable. The same are set aside. The appeals are allowed. (Pronounced in open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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