Mere Washing, Melting & packing of Bees wax not amounts to Manufacture

M/s. Shree Laxmi Textile Processors Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that merely because certain processes are carried out on the raw bees wax to make the product in a presentable and better marketable form, without significant change in the character and use between the raw bees wax and the cleaned/purified bees wax, the processes undertaken cannot result in manufacture. Relying on the decision of the Supreme Court in the case Shyam Oil Cake Ltd., the Tribunal observed that  they do not find any Section/Chapter Note, specifying such processes amou...