TMI Blog2014 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant is that they are purchasing 98% concentrated sulphuric acid, and as per the requirement of the customers they diluted it with demineralised water, to attain desired concentration. The product that emerged was diluted sulphuric acid (28-50%), which was marketable and it is specifically used in the manufacture of battery manufacturing units. Therefore, in terms of definition under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Tariff Act, 1985. Consequently, demand of duty along with interest and equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944 and penalty of ₹ 5000 under Rule 27 of Central Excise Rules, 2002. 2. The brief facts of the case are that the appellant are engaged in the activity of dilution of sulphuric acid and finished product is supplied to the battery compani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured product; (ii) which is specified in relation to any goods in, the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; or (iii) which, in relation to any goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry manufacturing units. Therefore, in terms of definition under Section 2(f) of the Central Excise Act, 1944, we hold that the appellant are engaged in the activity of manufacture. Accordingly, they are required to get Central Excise registration and to clear the goods on payment of duty. As the appellant were of the view that the activity does not amount to manufacture, therefore, neither they to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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