2018 (4) TMI 1044

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....e appeals the common fact is that the appellants are availing SSI exemption vide notification no. 8/2000-C.E. dated 01.03.2000 in respect of product namely spanners under the brand name "Taparia" owned by M/S Taparia Tools Ltd. Though in general they are not entitled for SSI exemption in respect of goods bearing the brand name of another person but if the unit is located in rural area the goods manufactured even though under the brand name of another person exemption is available. 2. The fact of the process is that the appellants are purchasing unbranded spanner on which they are embossing/ engraving the brand "Taparia". Thereafter it is sent for job work to various job workers. One job work is heat treatment, the second is shot blasting....

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....tivity is not of manufacture as goods are spanner as the process of affixing the brand, heat treatment, shot blasting and plating do not change the form of the product which remains as spanner only. Therefore even entire process does not amount to manufacture. He further submitted that the unit located in the rural area can get the job work done from outside and still the assessee is entitled for SSI exemption, In this regard, he placed reliance on the following judgments: - • CCF vs. Sannihita Electronics Ltd. 2003 (159) ELT 815 (T) upheld Supreme Court in 2015 (318) ELT 621 (SC). He submits that one of the appeals is from the revenue wherein the issue of time bar is involved as the lower authority has dropped the demand on....

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....here is no dispute in the facts of the case that all the assessees in the present case are engaged in identical activity. As per the activity the appellant is only carrying out affixation of brand on the tools i.e. spanner by embossing/ engraving. This process alone does not amount to manufacture. As regards other processes which are carried out by the job workers, it prima facie appears that the independent process of heat treatment, shot blasting and plating do not amount to manufacture as held in various judgments. However, even if it is held that the activities carried out by the job worker do amount to manufacture the duty liability arises on such job workers as they are the sole manufacturer even though on job work basis. This issue h....