2006 (1) TMI 277

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....Shri V.S. Nankani, M.L. Grover, Advocates and Vishal Agarwal, C.A., for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides, on these applications, arising out of the common order of the Commissioner of Central Excise (Appeals), it is found that the core issue revolves around whether the applicant M/s. Suprati ....

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.... premises and the product after processing undertaken removed from the EOU. The perusal of these two test reports, as placed in the file, reveals that the percentage of ascorbic acid, on assay basis, falls from 99% to 96% or so, as well as the Lab has certified that while the produce received in the EOU on test meets the specification of Ascorbic Acid IP/BP grade, the product removed did not meet ....

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.... commercially identifiable Ascorbic Acid coming into existence, finding a market, known to the persons dealing with that product, we would find manufacture as understood under the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985 to have taken place. The plea of the ld. D.R. that different grade would remain classified in the same heading, cannot be accepted to call for 'no manufa....