Case Law Details
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 amounting to manufacture under Chapter 15 of Central Excise Tariff Act, 1985. Merely because the product ‘Bees wax’ is mentioned under Chapter Sub-Heading 1507, it cannot be considered that the processes carried out on the raw Bees Wax resulted into ‘manufacture’ within the definition of Sec. 2(f) of Central Excise Act,1944
FULL TEXT OF THE CESTAT JUDGEMENT
These appeals are filed against Order-in-Original No. 13/BR-09/1/2009, dt. 01.09.2009, passed by the CCE, Thane-I.
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