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J. B. PARDIWALA, K. V. VISWANATHAN
Quippo Energy Ltd. – Appellant
Versus
Commissioner Of Central Excise Ahmedabad – II – Respondent
JUDGMENT :
J.B. PARDIWALA, J.
For the convenience of exposition, this judgment is divided into the following parts:
| INDEX | |
| A. | FACTUAL MATRIX |
| B. | SUBMISSIONS ON BEHALF OF THE PARTIES |
| (i) | Submissions on behalf of the Appellant |
| (ii) | Submissions on behalf of the Respondent |
| C. | ISSUE TO BE DETERMINED |
| D. | ANALYSIS |
| (i) | What amounts to “manufacture” under the Act, 1944? |
| (ii) | Whether the activity undertaken by the Appellant amounts to “manufacture”? |
| E. | CONCLUSION |
1. These appeals under Section 35L(b) of the CENTRAL EXCISE ACT , 1944 (for short, the “Act, 1944”) are at the instance of an assessee and are directed against the Final Order dated 15.10.2015 (for short, the “Impugned Order”) passed by the Customs, Excise and Service Tax Appellate Tribunal West Zonal Bench (for short, the “CESTAT”) at Ahmedabad in Appeal bearing Nos. E/640/2009-DB, E/1284,1285/2009-DB & E/557/2012-DB respectively, by which all the three appeals filed by the assessee came to be partly allowed by setting aside: (i) the demand of duty with interest for the extended period of limitation and (ii) the imposition of fine, penalty and confiscation of goods
The court established that the transformation of Gensets into Power Packs through additional components constitutes 'manufacture' under the Central Excise Act, meeting the transformation and marketab....
The court affirmed that manufacturing involves interconnected processes, ruling that distinct units' activities in cotton fabrication were part of a continuous process and thus could not be treated s....
Printing on glass bottles does not constitute manufacture under the Central Excise Act as it does not create a distinct commodity.
The process of re-labelling amounts to 'manufacture' as per Note 3 to Chapter 18 of the Central Excise Tariff Act.
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