Appeal denied: Processes not considered manufacturing, Tribunal upholds decision.

The Tribunal rejected the appeal filed by the Commissioner of Central Excise, Jaipur, affirming the decision that the processes performed by the respondents did not constitute manufacturing as they did not alter the character, name, or use of the goods. The Tribunal upheld the decision of the Commissioner (Appeals) in this matter.

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The Commissioner of Central Excise, Jaipur filed an appeal against a decision that the process undertaken by the respondents did not amount to manufacture. The respondents were fitting sockets to PVC pipes, carrying out quality control tests, and affixing trade/brand names on the pipes. The Tribunal held that these processes did not amount to manufacture as they did not change the character, name, or use of the goods. The appeal of the Revenue was rejected, upholding the decision of the Commissioner (Appeals).

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