Page 301 - ELT_1_1st April 2020_Vol 372_Part

2020 ] COMMR. OF C. EX. & SERVICE TAX, JAMMU & KASHMIR v. GRAVITA METALS 187

(b) Extract from the report submitted by Jammu Commissionerate
dated 4-10-2016

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. Starlit, Distt. 7 Gurgaon The unit is manufac-
Mewat, turing Pure Lead
Haryana Ingots and Lead
Alloy Ingots falling
under CETH No.
7801 10 00, 7801 91
00 with the help of
melting pots/kettle
and Ingot Casting
ingots. The Unit is
paying Central Ex-
cise duty on self
assessment basis.
Vide Letter dated
20-9-2016, Gur-
gaon-I Commission-
erate states that the
process of manufac-
ture adopted by
them appears to be
identical as is done
by M/s. Gravita
Metals.

(c) Para 4. of reply received from Hyderabad Commissionerate, letter
dated 4-10-2016
“4. By comparing these two flow charts, it is to submit that the
process adopted by M/s. Supreme Batteries Pvt. Limited which
falls under Kothur Division of this Commissionerate for manufac-
ture of Lead appears to be identical to the process adopted by M/s.
Gravita Metals. It is being treated as “amounting to manufacture”
and the assessee, M/s. Supreme Batteries Pvt. Limited are discharg-
ing duty at the applicable rates i.e. presently @ 12.5%.”
(d) Extract from reply received from Dankuni Range, Chandannagore,
Hooghly, Kolkata, letter dated 7-10-2016.
“In this connection it is intimated here that M/s. Raj Finoxides Pvt.
Limited, Kharial, Dankuni, Hooghly - 712136 falls under the Range-
III of Dankuni Division of Central Excise.”
We find that in all the above mentioned cases, in all over the country, the
activity undertaken identical to M/s. GM is held to be a process of ‘manufactur-
ing’ and all the units are paying duty. Therefore, the observation that process
undertaken by other units, held to be a process amounts to manufacture, where-
as the same process undertaken by M/s. GM does not amounts to manufacture,
is not sustainable in the light of the decision of the Hon’ble Supreme Court in the
case of Damodar J. Malpani (supra), held as under in the similar set of facts :-

EXCISE LAW TIMES  1st April 2020  349