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TMI Blog2012 (9) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... as no manual operation is possible under such high temperature. Thus the use of MS round is part of the manufacturing process. Not only is it just part of the manufacturing activity, in fact it is an essential process without which no taping can be done and without which the finished product cannot be manufacture - in favour of assessee. - 247/12 - - - Dated:- 7-8-2012 - SHRI S.K. GAULE, DR. D.M. MISRA, JJ. Shri A.K.Biswas, Suptd.(A.R.) for the Revenue Shri S.P.Majumder, Advocate for the Respondent (s) Per Shri S.K.Gaule. 1. Heard both sides. 2. Revenue filed this appeal against Order-in-Appeal No.26/BOL/2012 dated 08.02.2012 whereby ld.Commissioner(Appeals) has set aside the lower adjudicating authority s ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have perused the record and considered the submission. We find that the ld.Commissioner(Appeals) in his order-in-appeal has found as under:- 6. From the facts which have been brought out by the appellant, it is seen that For the purpose of manufacture of the said exciseable final products i.e. ferro alloys products, an arc furnace is installed wherein the raw materials (manganese ore, quartz, coke etc.) are put under high voltage of electricity passed through the electrodes for melting of the said raw materials. After the melting operation has reached to the desired stage, the necessary taping work is required to be undertaken to get out of the said hot molten metal/materials on the sand bed/C.I. Pan etc. by segregating the slag imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in Rajasthan State Chemical Works (supra) have held as under Manufacture involves serious of process. Process in manufacture or in relation to manufacture implies not only the product, but also the various stages through the raw materials are subjected to change by different operations. Each step towards production would be a process in relation to manufacture .any activity or operation which is essential requirement and is so related to the further operation for the end result would also be a process in or in relation to manufacture .. 9. Thus, taping operation used for bringing the hot molten liquid metal outside the furnace is part of the manufacturing activity. Not only is it just part of the manufacturing activity, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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