TaxTMI 
TaxTMI 
2001 (5) TMI 516
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....d 25-12-1991 the Respondents had given the processes carried out on the rough castings procured by them which result in emergence of finished goods identified as Smooth Housing or Plummer Blocks sold in different model Nos. and sizes to various customers. The operations carried out were not 'proof machining' operations as per Notification 223/88. Consequently the entity did not remain as castings as branded new kind of goods emerge which are to be classified under 84.83 as per ISI specifications. (b) Statement of Rohit Kapoor, Accountant, confirm unlicensed manufacture of excisable dutiable goods. (c) And Statement of Shri D. Kapoor, Director, reveal that not only final products are Be....
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....ocks' but it nowhere indicates them to be 'bearing housing'. (d) Evidence led by Respondents during Adjudication that the customer indicated process has been relied. (e) The Department was always kept informed and officer had visited the factory from time to time. They had corresponded with the Range Superintendent to steady the claim and inform them that it was in order and the Range Superintendent visited the factory and studied the process. Similarly Assistant Director, Anti-evasion had visited and satisfied that the process do not amount to manufacture. (f) The method of computation of duty demand on weight is not correct. They are also engaged in trading a....
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....is a trading activity, of bought out items, which are in the nature of accessories. The alleged painting is not painting, but only rust proofing process, which is covered by the process mentioned in exemption Notification 223/86-C.E. The affixing of brand name will not be a process amounting to manufacture. The castings remain a casting and no fresh liability of excise duty arises. He reiterated the grounds in the cross-objections. (b) He further submitted with regard to goods cleared bearing the brand name 'WINCO' that rough castings are purchased from the market which have the brands on them and produced Catalogues to that effect. 6. We have considered the submissions and the material and find : ... (a)  ....
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....t keep a casting as casting, was an essential question of fact, to be determined. Especially the fact of bolting and finish painting has to be considered. Since it evidently is not 'anti-rust painting' alone as was being pleaded. The adjudicator has therefore not considered essential material evidence to determine the fact of 'new goods emerging'. (c) From the Show Cause Notice and the grounds taken by Revenue, we observe that the Castings purchased from the market are not 'any rough castings' but castings designed with the Brand name 'WINCO' of the Respondents final goods, being cast on things indicates to us, that specific castings have been procured for an intended end-use of supply of 'Plummer Blocks'. Thi....