TMI Blog2000 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ers Ltd. is whether the activity of forming the aluminium card cans from the parts amounts to manufacture. 2. Shri Jitendra Singh, learned Advocate, submitted that in 1994, they placed an order for 140 Card Cans complete with all accessories with M/s. Sidhartha Tubes and Containers Pvt. Ltd. that the card cans were assembled in their factory by Sidhartha Tubes and Containers' mechanic. He, furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such excise duty, if any, chargeable can be demanded only from him and nor from the Appellants. 3. Countering the arguments, Shri M.P. Singh, learned D.R., submitted that the Appellants had only purchased parts of card cans which were assembled for the first time in the premises of the Appellants and as a new commodity came into existence, excise duty is payable by the Appellants; that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that containers are removed from place of manufacture in unassembled condition for the convenience of transport. Their assembly does not bring into existence any new product. Similar views were held by the Tribunal in the case of Walchand Nagar Industries, supra, wherein it was held that "the process carried out by the appellants upon the complete machining centres imported in CKD condition do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome contractor was assembling the goods out of the raw material supplied to him. There is nothing on record to show that the contractor was hired labour of the Appellant and as such it cannot also be alleged that the Card cans were assembled by them and if duty, if any, is payable, the same cannot be demanded from them. We, accordingly, allow the appeal. - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
