Processes carried on imported gensets resulting into creation of functional and more operational product Power Pack would constitute manufacture

[Arising out of OIO-10/COMMISSIONER/RKS/AHD-II/2009, dt.28.04.2009, OIO-01- /COMMR/RAJU/AHD-II/2012, dt.29.03.2012, passed by Commissioner of Central Excise & Customs, Ahmedabad-II and OIA-143/2009-AHD-II-CE/ID/COMMR-A-/AHD, dt. 27/03/2009 passed by the Commissioner (Appeals-I), Central Excise, Ahmedabad]  Brief of the case: The CESTAT Ahmedabad in the case of M/s Quippo Energy Private Ltd. vs. Commissioner of CE & ST held that the activities carried on by the assessee on imported gensets results into existence of a more functional & operational product catering the needs of indus...