IMPRESSION PRINTS versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I

IMPRESSION PRINTS versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I

If power is used for any of the numerous processes required to turn raw material into a finished article, the manufacture is 'with the aid of power'; therefore, the exemption under Notification No. 65/87-CE dated 1.3.1987 is unavailable to the appellant.

Parties
Appellant: Impression Prints; Respondent: Commissioner of Central Excise, Delhi-I
Jurisdiction
India
Judgment Date
24 August 2005
Procedural Posture
Civil Appeal / Appeal From the Customs, Excise and Gold (control) Appellate Tribunal, New Delhi, F.o. No. 22/2000 C in E/a 1534 of 1998 C
Outcome
Appeal dismissed
Legal Topics
Exemption Notification, Aid of Power in Manufacturing, Definition of Manufacture, Tariff Item 6301
Central Excise Tax Law Exemption Notification Aid of Power in Manufacturing Definition of Manufacture Tariff Item 6301

Case Brief

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Parties

Impression Prints

Appellant

Commissioner of Central Excise, Delhi-I

Respondent

Procedural Posture

Civil Appeal / Appeal From the Customs, Excise and Gold (control) Appellate Tribunal, New Delhi, F.o. No. 22/2000 C in E/a 1534 of 1998 C

Legal Issues

  1. 1 Whether 'made up textile articles' manufactured by the appellant are entitled to exemption under Notification No. 65/87-CE dated 1.3.1987 if power is used in any process
  2. 2 Scope of 'manufacture' in Section 2(f) of the Central Excises and Salt Act, 1944

Ratio Decidendi

If power is used for any of the numerous processes required to turn raw material into a finished article, the manufacture is 'with the aid of power'; therefore, the exemption under Notification No. 65/87-CE dated 1.3.1987 is unavailable to the appellant.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs