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176 EXCISE LAW TIMES [ Vol. 372
specifications of Lead for battery though he claimed to have 14-15 years of expe-
rience in battery manufacturing. In any case cross-examination shows that, if the
requisite purity of lead is not used, the life of the battery is at risk. Hence the lead
of exact specifications is required to make batteries.
8. Ld. Counsel further submitted that advance licences were issued to
M/s. GM wherein they were importing unrefined lead and after manufacturing,
were exporting refined lead and alloy ingots and availing benefit of Customs
exemption Notification No. 96/2009-Cus. Therefore, it is recognised that there is
a process of manufacture when making refined lead from unrefined lead even as
per the Customs authorities, read with the Import Export Policy. It is his submis-
sion that the contention of the AR is not acceptable inasmuch as even the defini-
tion in the FTP requires to bring into existence a new product having a distinc-
tive name, character and use, basis which the advance licences were granted to
M/s. GM. Therefore, it is clear that even from this evidence the process of mak-
ing the refined lead and lead alloy ingots amounts to manufacture. He further
submits that the process undertaken by M/s. GM amounts to manufacture and
the reliance has been placed on the decision of the Tribunal in the case of Jindal
Stainless Steelway Limited v. Commissioner - 2014 (310) E.L.T. 194 (Tribunal) where-
in it was held that as per the clarification given by the Central Board of Excise
and Customs in 2006, there is no dual requirement inasmuch as the word “and”
was missing between the various clauses in the definition of manufacture under
Section 2(f) of Central Excise Act, 1944, and hence any process which is incidental
and ancillary to the completion of the manufactured product also amounts to
manufacture. He also relied upon the decision of the Hon’ble Apex Court in the
case of Brakes India Ltd. - 1998 (101) E.L.T. 241 (S.C.) where the incidental process
of drilling, trimming and chamfering of brake linings have been held to amount
to manufacture, since the earlier product could not be used for the purpose with-
out these operations. In the case of Mamta Surgical Cotton Industries - 2014-VIL-10-
SC, to say that the surgical grade cotton was different from ordinary cotton, and
was obtained by process of manufacture. Therefore, the judgment relates to puri-
fication of the cotton and held to amount to manufacture. He also relied on the
decision of the Tribunal in the case of TT Recycling Manaaement India Pvt. Limited
v. CCE, Bangalore - 2016 (340) E.L.T. 422 (A.A.R.) wherein it has been held that
segregation of steel scrap and bailing them of precise composition amounted to
manufacture. He also relied upon the decision in the case of Kores India v. CCE,
Chennai - 2004 (174) E.L.T. 7 (S.C.), wherein the Hon’ble Apex Court held that
making of typewriter ribbons from jumbo rolls amounts to manufacture. Ld.
Counsel submitted that M/s. GM is following the same process of making re-
fined lead ingots and alloy ingots, as followed in the case of making ingots for
the first time namely, by melting lead and casting the same. Therefore, it is his
submission that, where the process of making is the same, as making of the orig-
inal product then it amounts to manufacture, as held in the case of CCE, Ahmeda-
bad v. Tudor (I) Limited - 2006 (197) E.L.T. 53 (Tri. Mumbai) and Teumseh Products
India Limited v. CCE, Hyderabad - 2004 (167) E.L.T. 498 (S.C.). He also relied upon
the decision of the Hon’ble Apex Court in the case of Mahavir Aluminium Limited
- 2007 (212) E.L.T. 3 (S.C.) wherein it is held that making billets by melting and
casting the ingots amounts to manufacture, as it is a commercially different
product.
9. He further submitted that the Revenue, in the case of Shyam Oil Cakes
- 2004 (174) E.L.T. 145 (S.C.), proceeded on the basis that, cumulatively condi-
tions are to be satisfied in the definition of manufacture due to the presence of

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