2018 (6) TMI 243

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..... Anjani Kumar M/s. Air Master Equipments India Pvt. Ltd., the appellants, are engaged in the manufacture of aluminium ventilation equipments falling under Chapter Subheading 7616. Headquarters Preventive Unit had visited the factory on 28.12.2006 and verified the records. It was noticed that the appellants engaged in the manufacture and clearance of circular diffusers and jet diffusers by removi....

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....t was necessary to remove the core subjecting it to powder coating and re-assembly of the same to make it marketable for the ultimate user was not satisfactorily answered. Therefore, the Commissioner (A) held that what was brought were semi-finished goods and what was sold by the appellants were fully finished marketable equipment suitable for the intended use and concluded that the process undert....

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....fusers from the market; they removed the removal cores which are sent for powder coating under the cover of delivery challans and on receipt of the powder coated diffusers are reassembled with core and cleared to the customers. The powder coating activity is also carried out by the job workers. Except reassembling no other activity which results in manufacture of commercially distinct / excisable ....

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....al commodity comes into existence - Process does not amount to manufacture - Section 2(f) of Central Excise Act, 1944. 2.1 They have also pleaded that waiver of penalty and interest looking into the following decisions: (i) Rollatainers Ltd.: 2007 (210) ELT 401 (Tri.-Del.) (ii) Rastriya Ispat Nigam Ltd.: 2003 (54) RLT 317 (T) upheld by Supreme Court in 2004 (163) ELT A53 (SC) (iii) Sree Kri....