https://www.taxtmi.com/caselaws?id=760940 CESTAT Ahmedabad held that assembling bought-out items into complete finished products under brand name constituted manufacture under Section 2(f) of Central Excise Act, 1944, as customers received products with different identity, end use, and nomenclature from individual parts. Regarding PVD coating process on drain items, tribunal found this constituted manufacture as process was essential to prevent corrosion and make products functional, not merely cosmetic enhancement. Following JG Glass Industries precedent, PVD coating was deemed incidental and ancillary to manufacture of finished goods. Appeal was partly dismissed and partly allowed. en-us Thu, 24 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760940 CESTAT Ahmedabad held that assembling bought-out items into complete finished products under brand name constituted manufacture under Section 2(f) of Central Excise Act, 1944, as customers received products with different identity, end use, and nomenclature from individual parts. Regarding PVD coating process on drain items, tribunal found this constituted manufacture as process was essential to prevent corrosion and make products functional, not merely cosmetic enhancement. Following JG Glass Industries precedent, PVD coating was deemed incidental and ancillary to manufacture of finished goods. Appeal was partly dismissed and partly allowed. Case-Laws Central Excise Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760940