2005 (1) TMI 514 - AT - Central Excise

Summary

Issues: Excisability of product manufactured by appellants

In this appeal before the Appellate Tribunal CESTAT, New Delhi, the controversy revolves around the excisability of the product manufactured by the appellants, who are engaged in the production of Aluminium Circles and Strips. The authorities below had imposed duty on the appellants, considering their activities as manufacturing. However, the Tribunal referred to precedents, such as the case of Bothra Metal Indus. v. CCE, Vadodara, where it was held that certain processes like cutting, slitting, and breaking into sizes did not amount to manufacture under Section 2(f) of the Act. Similarly, the Apex Court's decision in CCE v. Steel Strips Ltd. emphasized that certain products did not undergo a manufacturing process, thereby not attracting duty.

The Tribunal, in light of the legal precedents and the specific activities of the appellants, set aside the impugned order under appeal. Consequently, the appeal of the appellants was allowed with any consequential relief as permissible by law. The operative part of this order was pronounced in open court on 4-1-2005.