1997 (7) TMI 595

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..... Vice President]. The issue in the appeal relates to the stage at which the goods fabricated by the appellants are to be charged to the duty. The appellants fabricate certain goods and thereafter subject them to the process of galvanisation. 2. The learned lower authority has held that the duty will be chargeable at the stage after galvanisation of same. While the assessee s plea is that th .....

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..... endered in the context of sales tax. He has pleaded the ratio of the decision is distinguishable as in the case of Central Excise Levy under definition of the manufacture under Section 2(f) of Central Excise Act, the processes which are ancillary and incidental to the completion of the product are also considered as processes of manufacture. He has pleaded in that view of the matter, the goods w .....

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..... Hon ble Supreme Court has rendered the decision in the context of sales tax. While the Tribunal s decision has been rendered in a case where in the appellant s unit only the process of galvanisation was carried out. The facts in both the cases are distinguishable. In the present case, the goods are first fabricated by the appellant and the same are galvanised before the clearance from the factory .....

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