2000 (5) TMI 129

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....ekhon, Member (T)]. - The appellant, a Government of West Bengal Undertaking was found to have engaged themselves in the manufacture of 10 Nos. of 'Self-Propelled Tramway Coaches,' at their Nonapukur Workshop, Calcutta. They had under an agreement with M/s. Burn Standard Co. Ltd. (A Government of India Undertaking) to receive 25 Nos. single deck, two coaches, three bogie articulated Tram Cars in f....

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....bstance and resultant are two distinct commercial commodity and manufacture would take place. As in this case the products fall under two different heading, it would be clear cut case of manufacture under excise law. He therefore, demanded duty on the 10 cars under Rule 9(2) read with proviso to Section 11A(1) and imposed a penalty of Rs. 3,50,000/- on the company and ordered the confiscation unde....

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.... decisions cannot be faulted with; there is no substance in the plea that 8603 or 8605 are applicable only to products emerging when manufactured separately and will not cover such conversion arrived at in a workshop. There is no reason to come to such a conclusion as Technology used, will not determine exigibility. Exigibility would arise if resultant product, due to use of such Technology result....

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....ecision of the Supreme Court [Collector of Central Excise v. Dai Ichi Karkaria Ltd. - 1999 (112) E.L.T. 353 (S.C.)] of credits available and also examine and also consider the grant of Modvat as held in Formica India - 1995 (77) E.L.T. 511 (S.C.) & Apex Steels - 1995 (80) E.L.T 368 (T); justify the loading of the profit as proposed and thereafter pass a speaking order. 6. In the facts of this c....