2005 (12) TMI 357

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.... Rules, 1944 holding that the same does not amount to manufacture. 2. The facts in brief are that the appellants are manufacturing Electric Accumulator (Automobile Batteries) falling under Heading No. 85.07 of the Schedule to the Central Excise Tariff Act and are availing of Modvat/Cenvat facility. They are bringing defective Automobile Batteries into the factory during the guarantee/warranty period under Rule 173H for remaking. The batteries are cut open and the same are sent for separation of lead and plastic box. The reprocessing of defective/damaged batteries involves the process of re-melting of the cut-open plastic box and refining the lead. The same refined lead is used in a continuous process of manufacturing of new batteries wit....

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....thereof shall be brought into such factory or warehouse within a period of one year from the date of their initial removal from the factory or warehouse or within the period of warranty or guarantee provided in respect of such goods by the manufacturer thereof, whichever is more : Provided further that the Collector may, or a representation being made to him in this regard, if he is of opinion that having regard to the circumstances of the case, it is necessary so to do, by order extend the period specified in the first proviso to such period as he may consider necessary : Provided also that in the case of goods or parts thereof which are not accompanied by duty paying documents, if the Collector is satisfied that the iden....

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....s carried out full range or processes for bringing into existence 'stator' as carried out in case of manufacture of stator out of new stack of laminations - To the extent of stator being made ready for using in repairing of compressor, activity amounts to manufacture The review petition against this decision has also been dismissed by the Hon'ble Supreme Court vide 2005 (179) E.L.T. A151. (2) DSM Anti-infective India (P.) Ltd. v. C.C.E., Chandigarh - 2004 (165) E.L.T. 69 (Tri.-Del.) Reprocessing whether manufacture - Product not found fit for use by customer and sent for reprocessing - Processes undertaken by appellant to make the product fit for consumption and therefore, marketable amounts to manufacture. ....