JUDGMENT
G.R.Sharma
1. By this appeal the appellants have challenged the impugned order on the ground that the goods manufactured were not new goods having distinct name, use and identity and since no process of manufacture was undertaken therefore they were not liable to any levy of duty.
2. The facts of the case briefly stated are that the appellants were manufacturing certain items for the purpose of boiler house. They undertook certain operations on angles, bars etc.. The department held that the operations undertaken by the assessee amounted to manufacture inasmuch as the items produced by them no longer retained their identity as original goods, but assumed the shape as spares or parts of the power plant.
Accordingly it was held by the authorities below that duty was payable as against the contention of the appellant that the processes undertaken by them did not amount to manufacture and the contention that nothing new was produced as they had only undertaken the operation of cutting, drilling, (sic) etc..
3. Shri B.Saha, ld.counsel appears for the appellant whereas Shri A.K.Chattopadhyay, ld.JDR represents the Revenue.
4. We have perused the order in dispute. We note that in the meantime a number of decisions have come from the Apex Court. In the case of Elecon Engg.Co.Ltd.v.CCE, Chandigarh – (44)RLT 113, Certain guidelines have been laid down in these decisions to distinguish as to whether a process undertaken will amount to manufacture or not. We note that in the instant case this decision was not available and the authorities below did not have the benefit of these decisions of the Apex Court. Since these decisions of the Apex Court are vital in the instant case we consider it a fit case for remand. In these circumstances we remand the case to Commissioner of Central Excise to examine each item in dispute in the light of the guidelines set out not only in the case of Elecon Engg Co. , but also in the case of Man Structural Ltd. – 2001(130)ELT 401. We also note that the issue of limitation was argued which needs also detailed examination.
5. The appeal is accordingly allowed by way of remand.
Dictated in the Court
Dictated in the court.