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LAJJA RAM, A.C.C.UNNI
Ambica Electrolytic Capacitors (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Jaipur – Respondent
Per Lajja Ram :
In this appeal filed by M/s. Ambica Electrolytic Capacitors (P) Ltd., the matter relates to the etching of aluminium foil and the issue for consideration is, whether the etching of aluminium foils was or was not a process of manufacture under the provisions of the central excise law. The Collector of Central Excise (Appeals) had observed that the process of etching increases the effectiveness of the aluminium foil for use in the capacitors, and had held that the process of etching was a process of manufacture.
2. When the matter was called, no one appeared for the appellants. The notice for today's hearing had been issued on 16.6.1999. As it is an old matter in which the period of dispute is from 1.1.1977 to 6.5.1980, we are proceeding to deal with the matter on merits after hearing Shri R.K. Sharma, SDR.
3. We find that this matter is already covered by the Tribunal's earlier decision in the case of Electrolytic Foils Ltd. Vs. CCE, 1989 (44) ELT 376 (Tribunal). The Tribunal in that decision had held that the process of etching of aluminium foils imported on which C.V. duty had already been paid will not amount to process of manufacture. Following the said decisio
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