2004 (9) TMI 531

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....ager (Commercial), for the Respondent. [Order]. -  Heard Shri N.K. Mishra, ld. JDR for the Appellant-Revenue and Shri P.K. Das, Manager (Commercial) for the respondents. 2. Shri Mishra submits that in the instant case, the input being rejected HDPE bags/sacks after being subjected to cutting, stitching and printing still remain HDPE/woven sacks without going any change either in....

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.... (4) Oswal Steels v. Collector of Central Excise, New Delhi - 1997 (92) E.L.T. 637 (Tribunal). 2. In reply, Shri Das submits that in the present case, HDPE Woven Sacks undergone on change by cutting it with machines to a different small size, then stitched by stitching machines, then printing and sold to market as "HDPE BAG". So a new product is coming, it is totally wrong to say, whe....

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.... held that wrappers for biri-Printing to plain paper and cutting them to size amounts to manufacture of biri wrappers. Similarly, in the present case, cutting of rejected woven sacks into smaller size, folding and stitching is also a manufacturing activity. He, therefore, submits that the appeal may kindly be rejected. 3. This Bench in the case of Headway Lithographic Co. v. Commissioner o....

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....mergence of an altogether new product different from the product with which the appellant started the activity. [1998 (98) E.L.T. 365 (Tribunal); 2000 (122) E.L.T. 728 (Tribunal); 1999 (108) E.L.T. 280 (Tribunal); 1997 (94) E.L.T. 284 (S.C.); 1996 (88) E.L.T. 630 (S.C.), 2001 (133) E.L.T. 610 (Tribunal); 2000 (116) E.L.T. 483 (Tribunal) relied on. (para 7)]". The facts of the present case are a....