Excisability as a foundational issue led to remand for fresh determination of manufacture in job-work machining disputes.

Excisability is a foundational question in a job-work dispute over machining and finishing of motor vehicle parts, and it may be raised at any stage while the matter remains pending. Because the lower authorities had not examined whether the activity amounted to manufacture, the Tribunal remanded the case for fresh determination of excisability. The adjudicating authority was directed to pass a new order after allowing the assessee to raise all connected issues, including limitation, which was left open for consideration on remand.

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Issues: Whether the question of excisability and manufacture, not examined by the authorities below, required remand for fresh consideration.

Analysis: The dispute concerned job work of machining and finishing of motor vehicle parts. The question whether the activity amounted to manufacture, and therefore whether the goods were excisable, had not been decided by the lower authorities. Since excisability can be raised at any stage during the pendency of the litigation, the Tribunal held that the matter could not be finally decided without examination of that foundational issue. The connected plea of limitation was left open for consideration by the adjudicating authority on remand.

Conclusion: The matter was remanded to the adjudicating authority to decide the issue of excisability afresh and to pass a fresh order after giving the appellant an opportunity to raise all connected issues, including time bar.

Final Conclusion: The appeal succeeded to the extent that the impugned order was set aside and the dispute was returned for fresh adjudication on the core liability issue.

Ratio Decidendi: Excisability, being a foundational question, may be raised at any stage, and where it has not been examined by the authorities below, the matter should be remanded for fresh determination.

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