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TMI Blog1995 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the department has case packing, binding of components, testing and affixing of labels does not by themselves bring out a product. All the activities are after the product has taken shape, however, when the goods are resold. They are with a new guarantee card and therefore a resale of a old item would amount to manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944. With this in view I accept department appeal and set aside the impugned order. Appeal is accordingly disposed off. (PREM V.P.SINGH ) COLLECTOR (APPEALS)" 2. These findings have been seriously assailed before us. The Additional Collector after a very detailed examination of the allegation made in the show cause notice dated 6-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant s staff and also their explanation, that they are not manufacturing any new fans but were only repairing and reconditioning them and making them serviceable, by replacing parts or rewinding the fans. They were reaffixing the number Plates at random, in some cases old number Plats were not suitable for reuse, some rejected fans were not serviceable and as such these had been split up into components. The Additional Collector after detailed scrutiny of all the records upheld the appellants contention and dropped the proceedings, which has unfortunately been reversed, without discussion or application of mind. The Learned Collector has also not confirmed the duty demand but has merely set aside the order, thereby leaving the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation of any goods in the Section or Chapter notes of the Schedule to the Central Excises and Salt Act, 1985 as amounting to manufacture, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account." 7. Therefore, the activity should result in completion of a manufactured product. A manufactured product has always to be construed in terms of any goods in the Section or Chapter Notes of the Schedule to the Central Excises and Salt Act, 1985. Therefore, the activity of processing should result in manufacture and every manufacture shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to even refer to the same in the order. The Tribunal has time and again held the process of 1982 (10) E.L.T. 794 repairing of transformers does amount to manufacture. 8. In Shriram Refrigeration Industries v. Collector of Central Excise, 1986 (26) E.L.T. 353, it has been held that repair/reconditioning/remaking does not amount to manufacture. 9. In Lathia lndustries Supplies v. Collector of Central Excise - 1987 (29) E.L.T. 751, it has been held that rerubberising and relinking of old and used rollers does not amount to manufacture. 10. In Raman Electricals v. Union of India, it has been held that reprocessing and repair of transformers does not amount to manufacture. 11. In Collector of Central Excise v. Hindustan Tyres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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