9911796707
TMI Blog2008 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... P/PUC films etc. amounts to manufacture or not - held that product is a film to start with and remains a film after lamination or metallization and no new and distinct product comes into existence, hence there is no any manufacturing involved X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant before Commissioner (Appeals), who again rejected their contention that the process does not amount to manufacture. Apart from that, he also observed that the dropping of penalty by the Asst. Commissioner was not proper and accordingly, he imposed penalty of identical amount on the assessee, though there was no appeal by the Revenue. First of all, we would like to observe that suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court stands followed by the Tribunal in a number of cases. Reference in this regards is made to Tribunal's decision in the case of M/s.Ellora Mechanical Products Pvt. Ltd. [2005(186) ELT 234(Tri. Del.)] and Hon'ble Bombay High Court's decision in the case of M/s.Garware Plastics & Polyester Ltd. Vs. UOI [1991(52) ELT 506(Bom.)]. The said decisions do not stand followed by Commissioner(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to Section 2(f) and would be applicable even after the introduction of eight digit code. Admittedly there is no change in the definition of manufacture in terms of Section 2(f) of the Act. As such, we hold that the processes undertaken by the appellant do not amount to manufacture and no duty liability can be fasten against them. Appeal is accordingly allowed by setting aside the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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