TaxTMI 
TaxTMI 
2015 (6) TMI 75
X X X X Extracts X X X X
X X X X Extracts X X X X
....at on identical issue, in the appellant s own case, this Tribunal vide Final Order No. 40607-40610/2014 dated 21.08.2014, allowed all the three appeals in view of the Hon'ble Apex Court s decision on identical issues in the case of CCE Vs. Indian Aluminium Co. Ltd. 2006 (203) ELT 3 (S.C). The present appeal is only a periodical SCN confirmed for the period May and June, 2008. 3. After hearing both sides, we find that the issue has already been settled by the Hon'ble Apex Court judgement in the case of Grasim Industries Ltd. Vs. UOI 2011 (273) ELT 10 SC. Hon'ble Bombay High Court in the case of Hindalco Industries Ltd. Vs. UOI 2015 (315) ELT 10 (Bom.) on the similar issue allowed the appeal. The Hon'ble High Court has se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....upling by using welding electrodes, mild steel, cutting tools, M.S. Angles, M.S. Channels, M.S. Beams etc. In this process of repair and maintenance, M.S. Scrap and Iron Scrap were generated in the workshop. It is not in dispute that these M.S. Scrap and Iron Scrap were excisable goods under Section 2(d) of the Act falling under the Chapter Heading 72.04 in the Schedule to the Tariff Act read with Note 8(a) to Section XV of the Tariff Act as metal scrap and waste. We are of the opinion that Section Note has very limited purpose of extending coverage to the particular items to the relevant tariff entry in the Schedule for determining the applicable rate of duty and it cannot be readily construed to have any deeming effect in relation to the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... If the process is indicated in the tariff entry, without specifying that the same amounts to manufacture, then the indication of the process is merely for the purposes of identifying the product and the rate which is applicable to that product. In other words, for a deeming provision to come into play it must be specifically stated that a particular process amounts to manufacture. In the absence of it being so specified the commodity would not become excisable merely because a separate tariff item exists in respect of that commodity." 8. The goods have to satisfy the test of being produced or manufactured in India. It is settled law that excise duty is a duty levied on manufacture of goods. Unless goods are manufactured in India, they ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of any new or distinct and excisable product. The process in relation to manufacture means a process which is so integrally connected to the manufacturing of the end product without which, the manufacture of the end product would be impossible or commercially inexpedient. This Court has in several decisions starting from Tungabhadra Industries v. CTO, AIR 1961 SC 412, Union of India v. Delhi Cloth & General Mills Co. Ltd., AIR 1963 SC 791 = 1977 (1) E.L.T. J199 (S.C.), South Bihar Sugar Mills Ltd. v. Union of India, AIR 1968 SC 922 = 1978 (2) E.L.T. J336 (S.C.) and in line of other decisions has explained the meaning of the word manufacture thus : "14. The Act charges duty on manufacture of goods. The word manufacture implies a change b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tries Ltd. (supra) that the conditions contemplated under Section 2(d) and Section 2(f) have to be satisfied conjunctively in order to entail imposition of excise duty under Section 3 of the Act, then, we cannot agree with the Tribunal. The Larger Bench decision does not take into account the fact that the authoritative pronouncement by the Supreme Court and repeatedly rendered is binding on it. That is law declared under Articles 141 of the Constitution of India. That it is rendered in the case of identical issues, controversy and the Assessee makes these Judgments of the Supreme Court all the more binding. Their binding effect is not lost merely because the Tribunal has another occasion to consider the issue or another shade of the same c....