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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
D.M. Misra, J, Pullela Nageswara Rao, Technical Member
M/s. Sunil Agro Foods Limited – Appellant
Versus
The Commissioner of Central Excise Bangalore V Commissionerate – Respondent
| Table of Content |
|---|
| 1. facts of the appeals concerning excise duty. (Para 1 , 2) |
| 2. arguments distinguishing roasting from manufacture. (Para 3) |
| 3. legal definitions of manufacture applied in context. (Para 4 , 10) |
| 4. court's evaluation of manufacturing criteria. (Para 5 , 6 , 7 , 8 , 9) |
| 5. final ruling on allowable appeals. (Para 11) |
PER: D.M. MISRA
These 3(three) appeals are filed against Order-in-Original No. BLR-EXCUS-0050COM-55/15-16 dated 26.02.2016 passed by the Commissioner of Central Excise, Bangalore.
2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Maida, Suji, Atta, Tandoori, Chiroti, R Bran, Bran Flakes, etc., during the relevant period. On the basis of intelligence their premises were searched and statements were recorded which revealed that the appellants are manufacturing single / double roasted Sooji / Rava packed in unit containers under the brand name of ‘Pillsbury’ but had not discharged duty on the same. It is alleged that the process of drying and roasting of Sooji / Rava carried out by them as per the demands from their customer M/s. General Mills India Pvt. Ltd. results into ‘manufacture’ and clearing the same without pa
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