TaxTMI 
TaxTMI 
2018 (2) TMI 1559
X X X X Extracts X X X X
X X X X Extracts X X X X
....H. C. Saini, AR for the respondent ORDER Per : V. Padmanabhan The present appeal is filed against the order-in-appeal No. 318 CI DLH/2016 dated 16.02.2017 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Wire Mesh and Perforated Sheets. They were also engaged in the business and trading of perfor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant and Sh. H. C. Saini, ld. AR for the Revenue. 4. Ld. Counsel submitted that the activity of perforation of flat rolled steel sheets cannot be considered as an activity of manufacture. He referred to the Chapter Note 1(k) to Chapter 72 which specifies that flat rolled products include those which have been perforated. He further brought to our notice a copy of clarification dated 21.06.1988 fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t rolled product. The crux of the dispute is whether such activity would amount to manufacture, in which, case the appellant will be liable to pay Central Excise duty. After referring to the Chapter note 1(k) to Chapter 72 of Central Excise Act, we note that the flat rolled products include both those with and without perforation. However, the Hon'ble Allahabad High Court has expressed the clear o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the commodity. Along with user, the purpose for which a commodity is sold and the sense in which it is understood in a commercial and popular sense are some of the useful tests in this behalf. For example's sake, it may be noted that ice and water have been held to be different commodities in Gael Industries (Pvt.) Ltd. vs. Commissioner of Sales Tax 1971 U.P.T.C. 697. Liquid gold used for decorati....