2014 (10) TMI 161

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....mar, Consultant For the Respondent : Shri Rakesh Goyal, Addl. Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein activity undertaken by them was held by the Adjudicating Authority as manufacturing activity as per Section 2(f)(ii) of the Central Excise Act, 1944 read with Chapter note 9 of the Chapter 28 of Central Excise Tariff Act, 198....

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....om the said order, appellant are before us. 3. Heard both sides. Considered the submissions. 4. To decide the issue, we have to examine the definition of manufacture as per Section 2(f) of the Central Excise Act, 1944 which is reproduced hereunder:     "2( f) "manufacture" includes any process,-         (i) incidental or ancillary to th....

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....our in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;" 5. The activity undertaken by the applicant is that they are purchasing 98% concentrated sulphuric acid, and as per the requirement of the customers they diluted it with demineralised water, to attain desired concentration. The product that emerged was....