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TMI Blog2011 (4) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - 368/2011-EX(PB) - Dated:- 28-4-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri D.K. Tyagi, Advocate, for the Appellant. Shri V. Chaudhary, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The facts giving rise to this appeal are as under :- 1.1 The appellants are manufacturer of Aluminium Alloys chargeable to central excise duty under sub-heading No. 7601.10 of the Central Excise Tariff. Besides this, they also received die Cast Aluminium Decorative Tiles which are subjected to the process of cleaning, buffing, lacquering, grinding and electroplating so that such castings are useable as wall tiles. The appellant also availed Cenvat credit under Cenvat Credit Rules o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), the Commissioner (Appeals) vide Order-in-Appeal dated 16-3-2005 upheld the Asstt. Commissioner s order. Against this order of the Commissioner (Appeals), the present appeal has been filed. 2. Heard both the sides. 2.1 Shri D.K. Tyagi, Advocate, ld. Counsel for the appellant, pleaded that conversion of rough die Cast tiles into fully finished decorative tiles amounts to manufacture as the rough Castings cannot be used as tiles, that the process of cleaning, buffing, lacquering, leasing, grinding and electroplating, etc. undertaken in respect of the rough tile castings are processes ancillary or incidental to the manufacture of the finished products - decorative tiles, that the Hon ble Supreme Court in the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operations undertaken by the appellant have only increased their market value and artistic value and these processes, therefore, would not amount to manufacture, that the Hon ble Supreme Court in the case of Gujarat Steel Tubes Ltd. v. State of Kerala reported in 1989 (42) E.L.T. 513 (S.C.) has held that galvanisation of steel tubes or pipes does not bring a new product into existence, that the Hon ble Supreme Court in the case of Union of India v. J.G. Glass Industries Ltd. reported in 1998 (97) E.L.T. 5 (S.C.) has held that printing/decoration of glass bottles carried thereon does not amount to manufacture, that the Tribunal in the case of Collector of Central Excise, Bombay-II v. A-1 Bright reported in 2001 (130) E.L.T. 896 (Tribunal-Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the appellant are by themselves useable as tiles and are marketable. The processes undertaken by the appellant like buffing, cleaning, lacquering and grinding, electroplating, etc. only increase their market value or artistic value. In our view, the processes undertaken by the appellant on the rough Tiles Castings are akin to the printing or decoration of glass bottles, or electroplating of M.S. Wires, which have been held to be the processes not amounting to manufacture. The judgment of the Hon ble Supreme Court in the case of Brakes India Ltd. (supra) cited by the appellant is not applicable to the facts of this case as in the case of Brakes India Ltd. (supra) the brake lining blanks were being subjected to the various process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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