2000 (2) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s Bhilwara Spinners Ltd. is whether the activity of forming the aluminium card cans from the parts amounts to manufacture. 2. Shri Jitendra Singh, learned Advocate, submitted that in 1994, they placed an order for 140 Card Cans complete with all accessories with M/s. Sidhartha Tubes and Containers Pvt. Ltd. that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that the assembly work was also not undertaken by the Appellants but by the supplier only and as such excise duty, if any, chargeable can be demanded only from him and nor from the Appellants. 3. Countering the arguments, Shri M.P. Singh, learned D.R., submitted that the Appellants had only purchased parts of card cans which were assembled for the first time in the premises of the Appellants....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cans are received in the factory of the Appellants in unassembled condition. It is common trade practice that containers are removed from place of manufacture in unassembled condition for the convenience of transport. Their assembly does not bring into existence any new product. Similar views were held by the Tribunal in the case of Walchand Nagar Industries, supra, wherein it was held that "the p....