Mere Affixation of Brand on Tools by Embossing/Engraving not Amounts to Manufacture

Arihant Udyog Vs Arihant Udyog (CESTAT Mumbai) As per the activity the appellant is only carrying out affixation of brand on the tools i.e. spanner by embossing/ engraving. This process alone does not amount to manufacture. As regards other processes which are carried out by the job workers, it prima facie appears that the independent process of heat treatment, shot blasting and plating do not amount to manufacture as held in various judgments. However, even if it is held that the activities carried out by the job worker do amount to manufacture the duty liability arises on such job workers...