9911796707
TMI Blog2003 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... with H.C. Daruwala, Advocates, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - These appeals are taken up for disposal with the consent after waiving deposit. 2. The appeals are against the order of the Commissioner in which he has held that Drester Tools Pvt. Ltd. was engaged in the manufacture of synthetic diamond polishing powde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ives Pvt. Ltd. v. CCE that these processes did not amount to manufacture but were only those intending to removal impurity. The removal of such impurity resulted in better utilisation of the powder for the process of cutting diamond for which it could in any event have been utilised even before such sieving. 4. If these were processes that were concerned, we would have held that this would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess of different application would amount to manufacture. It is contended that the declaration is not an accurate portrayal of the processes undertaken. It is contended that sieving is done randomly in order to verify that the product that it received is of the same size of its order. If this is the case, it would have a significant bearing on the issue. However, the declarations of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that sieving resulting in different grade of powder for different application could be manufactured. It could be then said that the sieving by it with the other processes resulted in emergence of a new commodity. The assessee had clearly indicated, in its declarations first filed on 1-4-1997, the fact that the product is graded by sieving. The information that was required was therefore availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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