Switch expansion joints and manufacture dispute resolved in favour of the assessee on excisability.

Switch expansion joints were examined for excisability and whether the process applied to them amounted to manufacture. The Tribunal noted that the same product and process had already been considered in an earlier decision, and, in view of that settled position and the concession recorded for the Revenue, the matter did not call for fresh reconsideration on merits. The assessee succeeded on the question of excisability of switch expansion joints.

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Issues: Whether switch expansion joints were excisable goods and whether the process undertaken in relation to them amounted to manufacture.

Analysis: The issue relating to switch expansion joints had already been considered in an earlier Tribunal decision on the same product and process. In light of that settled position and the concession recorded on behalf of the Revenue, the matter did not require fresh reconsideration on merits.

Conclusion: The assessee succeeded on the issue of excisability of switch expansion joints.

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