2008 (6) TMI 584 - AT - Central Excise

Summary

Issues involved:
The issue involves whether the process carried out by the assessee on angles, shapes, and sections of iron or non-alloy constitutes manufacturing under the excise law.

Summary:

Issue 1: Manufacturing Process

The Commissioner alleged that the process carried out by the assessee, a civil and electrical contractor, on iron or non-alloy does not result in the creation of new goods. The Commissioner examined various judgments and concluded that the activity does not amount to a manufacturing process as no new article with a different name, use, or character is produced. The appeal challenges this determination.

Issue 2: Judicial Precedents

The appellant argued that a previous Final Order by the bench in a similar case upheld the Commissioner's view and dismissed revenue appeals. The appellant sought to apply the same ratio to the present case, emphasizing the similarity of the issues and grounds.

Issue 3: Legal Analysis

The Tribunal reviewed the previous Final Order in a similar case and upheld the Commissioner's decision, finding that the activity undertaken by the assessee did not amount to manufacturing. The Tribunal noted that the process of cutting and drilling carried out by the assessee did not result in the creation of new products with distinct characteristics. The Tribunal relied on legal precedents and the interpretation of the term "manufacture" to support its decision to reject the revenue appeal.

In conclusion, the Tribunal upheld the Commissioner's decision that the process undertaken by the assessee did not amount to manufacturing under the excise law. The Tribunal found no merit in the revenue's appeals and rejected them based on the legal analysis and precedents cited in the judgment.