2004 (6) TMI 125

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....belonging to a third person/ manufacturer. The vital issue which needs determination is as to - I have gone through the case records and have considered the views of both the sides. There is no dispute that the appellants undertake the process of "sterilization" on fully manufactured products i.e. 'Syrings and needles' which are disposable. There is no dispute that the products were cleared under the brand name "BEHRING" belonging to a third person manufacturer. The vital issue which needs determination is as to whether the process of sterilization would amount to manufacture whether any new, distinct product would emerge during the process of sterilization. It is very important to understand as to what is the process of sterilization. T....

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....the rules, to be amounting to manufacture. (ii)       Thereafter relying upon State of Tamil Nadu v. Pyare Lal Malhotra [1983 (13) E.L.T. 1582 (S.C.) and Laminated Packings, 1990 (49) E.L.T. 326 he held that duty of Central Excise could be levied and recovered under the same tariff in this case. (iii)      It was also held that substantial value addition has taken place the use of another person Brand name would not entitle the benefit of Notification 1/93. (iv)      He denied the claim of Modvat credit. 3. Heard both sides and considered the issue and it is found - (a)        The fact of 'new commodity' known to....