2003 (3) TMI 438

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..... er : Gowri Shankar, Member (T)]. The appellant at the relevant time was engaged in working on mirrors that were given to it by its customers and returned them after such working. We are told that the work consisted of bevelling the edges, or engraving on the mirror in order to imprint on it a picture or an artistic design specified by the customer. The notice issued to the appellant proposed .....

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..... it is enamelled or the edging or drilling, etc., are carried out. These processes are essential for completion of or arriving a final and finished product. Earlier to this stage, the mirror cannot serve the purpose of a mirror, as it would be only a glass. Therefore, the process, which is carried out, is certainly amounts to manufacture in view of Section 2F of Central Excise Act, 1944. 3. Des .....

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