2018 (4) TMI 464

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....or appellant Ms. Lalita Phadke, Advocate for respondent Revenue is in appeal against the decision of the Commissioner of Central Excise (Appeals), Mumbai Zone - II in order-in-appeal no. CD/226/M-III/2016 dated 21st March 2016 which set aside the order of the original authority requiring the respondent M/s Industrial Engineers and Consultant Pvt Ltd to pay Central Excise duty of Rs. 11,81,72....

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....t be held to have been manufactured merely because of value addition unless covered within the definition of 'manufacture' and the original identity undergoes transformation and it becomes a distinct new product thus. '19. It follows from the above that mere addition in the value, after the original product has undergone certain process, would not bring it within the definition of 'manufacture'....

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...., cutting, welding etc. as indicated in the appeal memorandum. After carrying out these processing, the goods were exported. These processed goods are used in the installation/erection of Towers. The goods were exported under bond by executing LUT. They complied with the legal formalities required under LUT. Inward foreign exchange is also brought by these export. The above processing and manufact....