Manufacture under Central Excise covers chandelier assembly; the finding was upheld and the Revenue appeal failed.

Assembling chandeliers was held to amount to manufacture under Central Excise law, because the dispute before the Tribunal was confined to the Commissioner's finding on that process and no contrary challenge was raised by the respondent. The benefit of small scale exemption had already been granted by the Commissioner and that aspect was not in issue in the appeal. The finding on manufacture was therefore upheld and the Revenue appeal failed.

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Issues: Whether the process undertaken in making chandeliers amounted to manufacture under the Central Excise law.

Analysis: The dispute before the Tribunal was confined to the Commissioner's finding that the assembling process used for making chandeliers constituted manufacture. The record showed that this issue had been considered in the remand proceedings and no contrary challenge was made by the respondent on this point before the Tribunal. The benefit of small scale exemption had also been granted by the Commissioner and that aspect was not under challenge in the appeal.

Conclusion: The finding that the process of making chandeliers amounted to manufacture was upheld and the Revenue appeal failed.

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