2010 (4) TMI 495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an appeal by the Department against the order of the Commissioner (Appeals) No. 708/CE/CHD/REV/LDH/2007 dated 19-12-2007 vide which the appeal of the Department against the order of the original authority dated 12-12-2006 was rejected. 2. None appeared for the respondent in spite of notice. Heard the learned DR who reiterates the grounds of appeal. 3. I have carefully considered the submissions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the assessee. The reliance placed on the Section 2(f)(1) of the Central Excise Act , according to which, the manufacture includes any process incidental or ancillary to the completion of manufactured product is misplaced. The general concept of manufacture should be tested with reference to the raw material used, the nature of processes undertaken, whether the processes result in emergence of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X