Yes Mr. Prashanth u r right,

the case law is Triveni Engg. Co. Ltd. V. CCE

Facts: The co. purchased load cells & plat forms from the open market & manufactured an indicating system these 3 items were assembled together and end product was a ‘weight bridge’. The assessee contended that assembly does not amount to manufacture.

Decision: Assembly of the items results in new identifiable product and it amounts to manufacture.

Answer to madhavi

Exceptions to the RM supplier is that he should not have done any transformation of the Inputs. or the supplies should be same as the original product purchased by him & also he should not be a  I/11nd stage dealer regd under Excise.

Friends I think many have jumped here so it would be nice if every one take one quest & answers. I will answer quest of madhavi & Bittu

@ Bittu,

In your case it does not amount to manufacture...

Thanks Mr. Yogesh, hope your words come true.. :-)

Answer to madhavi

Exceptions to the RM supplier is that he should not have done any transformation of the Inputs. or the supplies should be same as the original product purchased by him & also he should not be a  I/11nd stage dealer regd under Excise.

Friends I think many have jumped here so it would be nice if every one take one quest & answers. I will answer quest of madhavi & Bittu

there are two thing in excise one is jobworker other is manufacterer as per new defination of manufacter manufacter includes job work miss madhvi

The burden of proving the fact is entirely on the Revenue. Department has to prove that a new and distinct product has come into existence – Metlex P. Ltd. V. CCE

miss pooja excise department would prove

whether a person who is netiher a producer not a manufacturerer of excisable goods but only stores cuh goods in a warehouse, can be called upton to pay the duties of excise on such goods

Prima facia No but if he is a second stage dealer regd under Excise & if claims Cenvat on Purchases then yes

No Miss Madhavi. Duty is only on manufacture. If a person only stores such goods, he is not liable for any excise duty.

yes without payment of excise duty no good can be removed from factory gate so to store good in ware house prior permison of excise department has to taken

Yes Mr.Yogesh is correct.

Guptaji Check the provision of second stage dealer

second stage delaer only pass cenvat credit to manufacterer or first stage dealar