1972 (3) TMI 28

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....cise authority took the view that as iron and steel products were liable to bear excise duty under the Central Excises and Salt Act, 1944, the petitioner was liable to pay an excise duty of Rs. 1,266.32 on the value of the said products manufactured and issued a demand for the said sum. The petitioner filed its objections to the same on the ground inter alia that it is not manufacturing these Items for sale and that it was a quasi-Government institution. The said contention was not accepted by the first respondent, the Assistant Collector of Central Excise who passed an order dated 17-10-1967, confirming the demand. The petitioner thereafter preferred an appeal to the Collector of Central Excise, the second respondent herein, contending tha....

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....ntral Act V of 1964 are set out below so far as they are relevant for the purpose of this case :      Before Amendment       After Amendment "Manufacture" includes any process incidental or ancillary to the completion of a manufactured product ; ...The word "manufacturer" shall be construed accordingly and shall include not only a person who employs 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 if those are intended for sale. "Manufacture" includes any process incidental or ancillary to the com-pletion of a manufactured product; ....The word "manufacturer" shall be construed accor....

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....e been different. The change brought about by the amending Act V of 1964 was only in the definition of manufacturer. The definition of the word 'manufacturer' under Section 2 (f) is so wide as to include any process incidental or ancillary for the manufacture of a product, and the word `manufacture' has to be construed accordingly. It is true that the last portion of the definition of `manufacturer' says that it will include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who is engaged in their production or manufacture on his own account if the goods are intended for sale. It may be that the petitioner may not be said to be a manufacturer if the goods manufactured by it a....