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186 EXCISE LAW TIMES [ Vol. 372
(3) Where the goods are transformed into something different and/or
new after a particular process, but the said goods are not marketable. Ex-
amples within this group are the Brakes India case and cases where the
transformation of goods having a shelf life which is of extremely small du-
ration. In these cases also no manufacture of goods takes place.
(4) Where the goods are transformed into goods which are different
and/or new after a particular process, such goods being marketable as
such. It is in this category that manufacture of goods can be said to take
place.”
We find that in the said case the issue was whether the activity under-
taken amounts to manufacture or not and the Hon’ble Apex Court held that
when a different product comes into existence as a result of a process which
makes the said product commercially usable leads to manufacture. In this case
also, as the goods are transformed which are different after a particular process, therefore,
it is held that manufacture of goods has taken place.
19. As regards the point (b), whether there is a violation of Article 14 of
the Constitution of India, or not.
We find that Ld. Counsel for the appellant, during the course of argu-
ments submits that similar activity undertaken by other manufacturers in all
over India, in all the cases, the activity held to amount to manufacture. We also
note that in the case of appellant’s own unit, situated in Gandhidham, Gujarat, a
report was called for from the department, the same is produced by the Ld. AR
before us, wherein the activity treated to be as ‘manufacture’. The report is re-
produced as under :-
(a) Extract from the letter from Jammu Commissionerate dated 7-10-
2016 :
Sr. Name of the Sr. No. in the list Name of Brief of report
No. party (M/s.) provided by your Comm’te
office
1. Gravita The unit is not men- Kutch The jurisdictional
India Ltd. tioned in the list (Gandhi- Commissionerate,
(Unit-II), provided by dham) Kutch (Gandhi-
Mithirohar, CESTAT, Chandi- dham) vide letter F.
Gandhi- garh Bench. The No. V/16-02/Tech/
dham unit is mentioned in 14-15, dated 5-10-
the forwarding let- 2016 (received in
ter dated 1-8-2016 this office on 6-10-
issued by the 2016) has now fur-
CESTAT ther clarified that
the process adopted
by M/s. Gravita
Metals, Gandhi-
dham is same as
adopted by Gravita
Metals, Gangyal,
Jammu and the
same is being treat-
ed as ‘amounting’ to
manufacture in their
Commissionerate.

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