TaxTMI 
TaxTMI 
2011 (4) TMI 1081
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....ve Tiles which are subjected to "the process of cleaning, buffing, lacquering, grinding and electroplating so that such castings are useable as wall tiles. The appellant also availed Cenvat credit under Cenvat Credit Rules of the central excise duty paid on inputs and capital goods used in or in relation to the manufacture of their finished products. The appellant during the period of dispute i.e., May, 2002 to October, 2002 took Cenvat credit amounting to Rs. 58,874/- of the duty paid on rough die Cast Aluminium Castings. Department was of the view that the process of cleaning, buffing, lacquering and grinding and electroplating of the rough die Cast Aluminium Castings into the fully finished Aluminium decorative tiles does not amount to m....
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....ss of cleaning, buffing, lacquering, leasing, grinding and electroplating, etc. undertaken in respect of the rough tile castings are processes ancillary or incidental to the manufacture of the finished products - decorative tiles, that the Hon'ble Supreme Court in the case of Brakes India Ltd. v. Superintendent of Central Excise reported in 1998 (101) E.L.T. 241 (S.C.) has held that the process of drilling, trimming and chamfering of brake lining blanks purchased from market amounts to manufacture as these processes are ancillary or incidental to completion of manufacture, that this judgment of the Hon'ble Supreme Court is squarely applicable to the facts of this case, that since the process undertaken by the appellant amounts to manufactur....
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....stries Ltd. reported in 1998 (97) E.L.T. 5 (S.C.) has held that printing/decoration of glass bottles carried thereon does not amount to manufacture, that the Tribunal in the case of Collector of Central Excise, Bombay-II v. A-1 Bright reported in 2001 (130) E.L.T. 896 (Tribunal-Delhi) has held that electroplating of duty paid M.S. wire does not amount to manufacture as no new commodity comes into existence, that the Tribunal in another judgment in the case of C.C.E., Surat-II v. P.S.L. Corrosion Control Ltd. reported in 2003 (151) E.L.T. 439 (Tri. - Delhi) has held that coating of steel bars with epoxy powder does not amount to manufacture as no new commodity has come into existence, that the ratio of the above judgments of the Hon'ble Supr....