2010 (5) TMI 362

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....d 1-3-2002 and 8/2003-CE., dated 1-3-2003 and a The benefit of the Notifications was denied on the ground that the Appellant was manufacturing packed drinking water with the brand name of 'M/s. McDowell No. 1' which belongs to M/s. United Spirit Ltd., hence not entitled for the benefit of S.S.I.. Notification. 2. Contention of the Appellant is that the Appellant entered into an agreement with M/s. United Spirits Ltd., Bangalore, a manufacturer of packed drinking water with the brand name of 'M/s. McDowell No. 1', which belongs to M/s. United Spirits Ltd. and are paying Royalty. The contention is that M/s. United Spirits Ltd. are not manufacturing packed drinking water, therefore the Appellant is entitled for the benefit of the  Noti....

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....t marketable to the consumer, shall amount to manufacture. In the present case, the drinking water passes through series of processes like sand filters, activated carbon filters, softener etc. and then the same is stored in a SS tank with ozone generator for ozonation. Thereafter, the purified water is filled in pet jars and bottles' through gravity and cleared with the brand name of M/s. McDowell No. 1' which belongs to M/s. United Spirits Ltd., Bangalore. As per the Chapter Note-2 of Chapter-22 of the Central Excise Tariff, the process undertaken by the Appellant in respect of the packed drinking water amounts to manufacture. 4.2 In respect of eligibility of small-scale exemption, the Notification No. 8/2000-C.E. provides that 'bran....