2001 (11) TMI 151

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.... - The Commissioner of Central Excise, Jaipur has filed this appeal against the impugned order passed by the ld. Commissioner (Appeals) holding that - "I find, there is a lot of merit in the basic submissions of the appellant that the process undertaken by them would not constitute manufacture". Ld. Commissioner (Appeals) further held that - "Hence when the demand was confirmed by the adj....

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....bove and hence the appeal before us. 3. Arguing the case for Revenue Shri Atul Saxena, ld. DR submits that the processes undertaken by the respondent herein made the goods marketable and therefore, are processes amounting to manufacture. He submits that since these processes amounted to manufacture, therefore, the Additional Commissioner had rightly confirmed the demand for duty as also imposed....

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....is quality control did not change the name, character or use of the material, the test of quality control did not amount to manufacture. Fixing of brand/trade name also did not bring into existence any new item and therefore, this also did not amount to manufacture. We further note that the ld. Commissioner (Appeals) relied on the decision of this Tribunal in the case of Hindustan Zinc Ltd. v. CCE....