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TMI Blog2013 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... t independent commodity, exigible to duty under provisions of Section 2(f) of the Central Excise Act, 1944 - the end products and the process do not bring into existence any new and distinct product by transformation of the original commodity - therefore, no manufacturing per se or within the meaning of Section 2(f) of the Central Excise Act, 1944, is involved - reference made accordingly and the matter remitted for determination on merits - Decided in favour of Assessee. - E/00748/2004 - Misc. Order No.42711/2013 - Dated:- 18-11-2013 - G Raghuram ,P K Das And Mathew John, JJ. For the Appellant : Shri G Natarajan, Adv. For the Respondent : Shri Parmod Kumar, JC (AR) The Misc. Order No.351/10, dated 16.06.2010 of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t rolls require to be classified under Chapter 5702.19 of CETA, 1985 and have undergone a process of manufacture, since the carpet rolls are cut into pieces and edges stitched with lining material and the emergent product is capable of independent use as floor mats, distinct from carpet rolls from which the emerging product ensues after the process of manufacture. Reliance is placed by the authority on the decision of this Tribunal in Jyothi Carpet Industries (supra) for the conclusion that the process carried out by the assessee, of converting carpet rolls into floor mats amounts to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. 5. In Trans Asia Carpets Ltd. (supra), this Tribunal was presented essentially with an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of activities that amount to manufacture, illustrate the application of the principles to a range of factual circumstances, to explain when a manufacture results. Now, we advert to conclusions recorded by the apex Court, in different factual matrices, which guide the issues presented by way of reference. 7. In Brakes India Ltd. Vs Superintendent of Central Excise reported in 1998 (101) E.L.T. 241 (S.C.) brake lining blanks subjected to the process of drilling, rimming and chamfering, a process invariable for utilisation of the blanks as brake linings for motorised vehicles, was held to amount to manufacturing activity falling within Section 2 (f) of the Central Excise Act, 1944. A like conclusion by a learned Single Judge and the Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Chennai-II Vs Tarpaulin International reported in 2010 (256) E.L.T. 481 (S.C) , the Court concluded that Tarpaulin sheets in roll form when cut into smaller sizes, stitched and eyelets made thereon, does not alter the basic characteristic of the raw material and the end products and the process do not bring into existence any new and distinct product by transformation of the original commodity; therefore, no manufacturing per se or within the meaning of Section 2(f) of the Central Excise Act, 1944, is involved. 11. On application of the generic principles regarding identification of what processes amount to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944, illustrated by decisions of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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