2007 (9) TMI 126

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.... For the period prior to June 98, the said respondent was manufacturing the conductors himself and was supplying the same to the Gujarat Electricity Board.  However, during the period June'98 to Nov.'98, the appellant's manufacturing operations were closed down.  Accordingly, he sent the raw material to M/s Prem Conductors for manufacture of aluminum conductors by following the due procedure under Rule 57F.  It is not disputed that requisite permission in terms of the said rule from the jurisdictional Astt. Commissioner was obtained and the due procedure for sending the goods under the cover of invoice and receipt of the final product under the second part of the same invoice was duly followed.  On receipt of the goods b....

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....ere important pre-requisite for the subject goods and both the events have been conducted in the premises of M/s Abhay Conductors, as such it shows that the M/s Abhay Conductors were the manufacturer. 4. Learned Commissioner (Appeals) further relied upon the Tribunal's decision in case of Rolls Prints Packaging Ltd. reported at 1998 (104) ELT 712 (T), laying down that the inspection, counting and packing have been done in the factory after processing of the inputs, are processes ancillary or incidental to the completion of manufacture of final product as per Section 2(F) and requirements of Rule 57(F)(2) are specified.  He further relied upon the Tribunal's decision in case of M/s D.S. Screen (P) Ltd. reported at 1990 (50) ELT 475 (T)....