1990 (11) TMI 287

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....DR, for the Respondent. [Order per : G. Sankaran, President]. - The only issue which arises for determination in the appeal is as to whether or not the process undertaken by the appellants is one which could be said to amount to "manufacture" within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944, and if so, whether the resultant product is chargeable to excise duty. The p....

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....ss described above does not amount to "manufacture" within the meaning of Section 2(f) of the Act and that the resultant product would not, therefore, attract excise duty - see Order Nos. 1118 & 1119/90, dated 23-10-1990 in M/s. WimcoPen Company v. Collector of Central Excise, Bombay, Order No. 655/90-C, dated 27-6-1990 in M/s. Milton Plastics v. Collector of Central Excise, Bombay-II and Order No....