TMI Blog2015 (3) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing of packaging material falling under Chapter 39 and other final products, falling under Chapters 47, 48, 74, 76 and 84 of the Central Excise Tariff Act, 1985 - Held that:- In the facts and circumstances peculiar to the Assessee , it was held by the Tribunal that the matter does not fall within the tests which are laid down by the Hon'ble Supreme Court in the case of Metlex (I) Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dharmadhikari And Sunil P. Deshmukh ,JJ. For the Appellants : Mr Y R Mishra Mr S D Bhosale For the Respondents : Mr Prakash Shah, Mr Prasad Paranjape Mr Jas Sanghavi ORDER P.C. This Appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), West Zonal Bench at Mumbai in Appeal No. E/21/2009. By the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Tribunal has, in paras 2, 2.1, 2.2 and 2.3 to 2.5, referred to the entire process undertaken by the Respondent/ Assessee . The claim of the Assessee was that what it undertook is manufacture and the activities fall within section 2(f) of the Central Excise Act, 1944. A new commodity wholly marketable and known to the commercial world comes into existence. Therefore, it is entitled to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand. The Tribunal concluded, on hearing both sides and referring to the factual material and process, that the activity undertaken clearly amounts to manufacture. It has distinguished the Judgment of the Hon'ble Supreme Court by making specific reference to not only the process undertaken by the Assessee , but its activities as a whole. It concluded that the film that the Assessee proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is clearly distinguishable. Once such is the exercise undertaken by the Tribunal, then, no substantial question of law arises for our determination and consideration in this Appeal. The Appeal is devoid of merits. We are surprised that such an Appeal has been brought by the Revenue . For, once it is the Assessee who admits that what he is doing is manufacture of goods and products which are sold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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