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M/s. Marlin Steel Fabrian Industrial Estate & M/s. B.C.A. Cables Versus Commr. of Central Excise, Shillong

2015 (12) TMI 1101 - CESTAT KOLKATA

Duty demand - Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different manufactured product - Held that:- Plaited wire bands and the like of Aluminium with a steel core fall under CETA 76.04 and have a different name, character and use. The certificate given by a Chief Engineer of Govt. of Mizoram cannot be considered as an authority that there is no change in the raw material and the fin .....

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ion with the Department indicating the processes undertaken by them. When no intimation of the activities is filed with the department, it cannot have any knowledge of the activities being undertaken. Under the circumstances we agree with the view of the Adjudicating authority that extended period of five years is invokable in these proceedings - Matter remanded back - Decided in favour of assessee by way of remand only . - Excise Appeal Nos.: E/281 & 282/2006 - ORDER NO : FO/75681-75682/2015 - .....

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-Original No. No. CCE/Shillong No. 10/2006 dated-31/01/2006 passed by Commissioner of Central Excise, Shillong. As the issue involved in both these appeals is the same, therefore, both the appeals are being taken up for disposal under this common order. 2. Shri B.N. Pal (Advocate) appearing on behalf of the appellants argued that this matter was twice remanded to the Adjudicating authority under Order No. A317/KOL/2002 dated 22/2/2002 and order No. 327-328/KOL/2004 dated 31/5/2004 with the direc .....

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vt. of Mizoram. That extended period of demand is not invokable as it was a classification dispute and appellants had a bonafide belief that process carried out does not amount to manufacture. That wire rods are not drawn into wires in the factory by the appellants.Learned Advocate relied upon the following case laws to argue that process of making conductors from duty paid wire/wire rods of Aluminium does not amount to manufacture:- i) CCE Vs. Andhra Industrial Works [1991 (56) ELT 838 (Tribuna .....

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under CETA 76.14. That Honble Supreme Court in the case of Prachi Industries Vs. CCE, Chandigarh [2008 (225) ELT 16 (S.C.)] held that process of swaging amounts to manufacture. Learned A.R.,therefore, strongly defended the order passed by the Adjudicating authority. It was also his case that 9.5 mm Aluminium Rods are drawn into 3 mm. Aluminium wires before the same are used for making Aluminium conductors. 4. Heard both sides and perused the case records. The issue involved in these proceedings .....

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ineer of Govt. of Mizoram cannot be considered as an authority that there is no change in the raw material and the finished product, when there is a change in the classification of the finished goods to 76.14. Criteria laid down by Hon ble Apex Court in the case of U.O.I. Vs. Delhi Cloth & Mills Co. Ltd. [1977 (1) ELT (J 199 (SC)], regarding change in the name, character and use of the resultant product are fulfilled. HSN explanation notes for 76.14 are relevant and are reproduced below: 76. .....

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l provided aluminium predominates by weight (see Note 7 to Section XV). The case laws relied upon by the appellant were delivered with respect to the old Central Excise Tariff when there was no change in the heading/sub-heading of the two products. 4.1 Further, Hon ble Apex Court in Prachi Industries Vs. CCE, Chandigarh (supra) held as follows: 3. M/s.Prachi Industries is the small scale unit. It buys duty-paid MS tubes from its manufacturers. The said MS tubes are classified under Heading 73.06 .....

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erein imparts a change of lasting character to the plane pipe or tube by use of dies. That, work piece having a distinguishable identity comes into being depending on the shape of the die and the punch used. On facts, we find that after undergoing the swaging process a workpiece of a different shape and user emerges and, therefore, in our view, the process of swaging amounts to manufacture under Section 2 (f). 16. Before concluding, we may mention that MS plane pipe/tube can carry water to the o .....

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