TaxTMI 
TaxTMI 
2012 (4) TMI 157
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty Commissioner (AR) for appellant [Order per: M. Veeraiyan] Heard the learned Deputy Commissioner (AR) for the department. None appeared for the respondents. 2. All these appeals involve common facts and legal issues and, accordingly, the same are being dealt with by this common order. 3. The respondents are manufacturers of Hand-made Labeled Biris falling ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r rate of duty. The show-cause notices were contested by the assessee and they claimed that all the processes from the raw material stage to the manufacture of biris, labeling and packing of biris were done only manually. The cutting of the paper to appropriate sizes and printing on the labels were done through job worker who used machines for printing label and wrapper and such use of machines by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ines by the job worker. It has been held by the Tribunal in several decisions that such activities with the aid of machines in getting wrappers and labels made by the job worker did not make the biris as manufactured with the aid of machines. The following are some of these decisions : (i) Standard Fireworks Industries vs. Collector of Central Excise, Madurai [1987 (28) E.L.T. 56 (S.C.)] (ii....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he manufacture of fireworks. 9. In the present cases, undisputedly, the manufacturing activities of biris were undertaken without the aid of machines. Only the packing materials and labels were manufactured that too by the job workers with the aid of machines. In respect of such labels and wrappers, the job workers are the manufacturers. Mere use of such wrappers and labels manufactured ....