2000 (9) TMI 322

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....e Appellants. Shri V.K. Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These appeals are by the holder of the power of attorney of the partner of the firm. The assessee buys scraps of tinned steel, which contain on it a very thin coating of tin and by subjecting this scrap to electrolysis recover the tin content in the coat. Two products, therefore, resu....

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....as been rendered fit for melting in iron and steel furnace by implying that it earlier was not, is not supported by any evidence whatsoever. Unless, by applying the accepted test that a new commodity emerges which has a nomenclature, use and identity, manufacture is taken place. The fact that some process was undertaken does not itself justify the product is considered to be a manufactured product....