2018 (3) TMI 95

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.... dispute is April, 2009 to March, 2013. 2. Brief facts of the case are that the appellant is engaged in supply of various bought out items known as "BPL Kits" to provide the electricity connection to below poverty line (BPL) households. Such BPL kits are provided under the Rajiv Gandhi Grameen Vidyutikaran Yojna of the Government of India and they are procured from nodal agencies like State Electricity Boards, NHPC, NTPC, Power Grid Corporation of India Ltd. etc, for ultimate supply to the BPL households. 3. The BPL Kits comprise, inter alia, of all or some of the following items: i) Board (Wooden or Polycarbonate) ii) D P Switch iii) Kit-Kat Fuse iv) Piano Switch v) Bulb Holders vi) CFL Bulb vii) MCB viii) PVC....

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....Tribunal held that when the appellant cleared the nipples manufactured by them by attaching them with bought-out bottles, the process of attaching the rubber nipples with the bottles and packing together for clearance will not amount to manufacture. The said order of the Tribunal was affirmed by the Apex Court, 2000 (139) ELT A392 (SC). In M/s Shivam Enterprises, 2017 (345) ELT 550 (Tri.-Del.), assembling audio cassettes without magnetic tap was found to be not a process of manufacture. In M/s Medtroniocs (P) Ltd, 2006 (199) ELT 347 (Tri.- Bby.), the Tribunal held that "Custom pack" made by the appellant by adding parts like plastic tubes, connectors, blood filters, caps, oxygen, etc. cannot be held to be a process of manufacture. No new pr....

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.... the wooden or plastic board would amount to manufacture. We are not in agreement with such finding. The electrical components, MCB and kit-kat fuse mounted on the board do not lose their identity and assume a different character and use after such process. The MCB and kit-kat fuse are mounted on the board for their function as electrical components. The addition of these two on the board does not create a new commercially identifiable product in the present case. The Revenue did not produce any evidence or did not even assert that these are commercially known and marketed product. The electrical components retained their name, character and use and there is no new commercially identifiable product emerging in the present case. Further, we ....