D.N.Panda, Judicial Member - Appeal No. E/141/2005, 143/2005 and 144/2005 is one batch of appeal which covers the period 1.12.1998 to 31.03.2004, arose out of common adjudication. The other batch of appeals No.972/2012, 988/2012 to 992/2012 covers the period April, 2004 to April 2006 arose out of common appeal order.

2. Revenue is in appeal registered as E/3044/2005.

SUBMISSIONS ON BEHALF OF ASSESSEES

3. Ld. Counsel Shri B. L. Narasimhan appearing for assessees submits that there are 3 issues involved in the first batch of appeal registered as appeal Nos. 141/2005, 143/2005 and 144/2005 relating to the period 01.12.1998 to 31.03.2004.

MANUFACTURE

NIPPLE

4. The first issue in the first batch of appeals is whether complete feeding bottles cleared, manufacturing only nipple thereof and affixing/assembling thereto other components/accessories bought out from outside or manufactured by others, amounts to manufacture.

5. On behalf of appellant it was submitted that the 'nipple' manufactured by the appellant was exempted goods. Complete feeding bottles assembled making use of the nipples manufactured by the appellant was sold. Such sale would not amount to manufacture following th