1995 (3) TMI 254

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..... [Order per : Gowri Shankar, Member (T)]. M/s. M.M. Pressing Metal Works, Bombay receive stainless sheets from the Respondent Company. They manufacture separators out of these, which is stated to bear the trade marks `Hawkins and `Universal registered in the Respondent s name. These separators are supplied to the Respondent for use in the pressure cookers manufactured by it. The Assistant .....

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..... ctor, 1975 E.L.T. (21)*. 3.Shri Lahiri, Advocate for the Respondents, says that for the Respondents to be manufacturer of the goods, relationship has to be shown between him and M/s. M.M. Pressing Metal Works which is other than that of a buyer and seller. This has not been shown. It has been shown that the Respondent exercises financial control or supervision over the manufacturing process. Mer .....

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..... No. 119/75 would not apply to this case. While the Notification speaks of manufacturing process, the term `manufacture has to be construed as it has been interpreted by the Hon ble Supreme Court in various judgments. The essence of manufacture is that a new different commodity having a distinct name, character and use must emerge. The claim that for the Notification to apply to a manufacturing p .....

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