TaxTMI 
TaxTMI 
2008 (7) TMI 375
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.... treated as a manufacturer despite the authorities themselves have granted permission to the appellant authorizing M/s. Lamina Suspension Products Limited to manufacture products on behalf of the appellant as per Act, Rules and notification" 2. We have heard the learned counsel for the parties. 3. The facts leading to this reference are as under: The appellant is engaged in exports of spring and spring leaves based on the purchase orders received from various foreign buyers. The appellant after procuring the required raw material, got manufactured the products from M/s. Lamina Suspension Products Limited on job work basis. In other words lamina Suspension has paid conversion charges for their activities. Both the appellant and the ....
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....and thereafter an application was filed by the assessee in C.P. No.105/2000 seeking a reference to this court on the question of law framed by the appellant. Accordingly, the C.P filed by the assessee before this court was allowed directing the Tribunal to frame the statement of facts and also the question of law for consideration of this court. Accordingly, the Tribunal has framed the aforesaid question of law for our answer. 6. We have heard the learned counsel for the parties. 7. Learned counsel for the appellant mainly taking us through the definition of the word 'manufacture' as defined under Section 2(f) of the Central Excise Act, 1944 and the Judgment of the Delhi High Court in Modi Rubber Ltd. v. Union of India reported in 199....
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....ntral Excises and Salt Act, 1944 which reads as under: "Manufacture includes any process, (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture." After defining the word manufacture, the word 'manufacturer' is also considered under the same definition clause. According to us not only a person who employees hired labour in the production or manufacture of excisable goods but also any person who engages in their production or manufacture on his own account. 10. It would be useful for us to refer to the show cause notice issued by th....
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....ion that the products manufactured by the M/s. Lamina Suspension Products Limited cannot be treated as product manufactured by a third person. Considering the definition cause of Section 2(f), we are of the opinion that the question of law framed in this appeal has to be answered in favour of the assessee. In addition to that our views are also supported by the Judgment of Delhi High Court reported in 1997(19) RLT 479 and also the Judgment of the Supreme Court in the case of Commissioner of Sales Tax, U.P. v. Dr. Sukh Deo reported in AIR 1969 SC 499. There their Lordships while considering the word 'manufacturer' observed that the expression "manufacture" has in ordinary acceptation a wide connotati....