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CESTAT: Cutting, drilling, bending aluminium channels brought from market not 'manufacture', remands matter

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  • CESTAT allows assessee’s appeal, mere process of cutting, drilling and bending aluminium channels, brought from market, not ‘manufacture’, remands matter
  • Rejects Revenue’s findings that aluminium sections so prepared for use in structures are not same goods as aluminium sections brought in from market and process undertaken by assessee resulted in bringing in a new and different article having distinct, name, character or use;
  • Stating that lower authority did not appreciate factual and legal issue involved and it is unclear as to how an aluminium section cut to size and drilled/bent wherever required will become a distinct marketable product from the input, observes that, it is necessary to have clear recording on facts as to what type of new identifiable product emerges from aluminium sections brought in by assessee;
  • Reliance on CESTAT LB ruling in Mahindra & Mahindra misplaced, as in said case, CESTAT was examining dutiability of various structural items before they are used in construction process, while in present case there is no clear finding regarding type of structure; Further, rejects Revenue’s claim that since supplier do not have manufacturing facility of wall mounted brackets, hence, trading activity undertaken by assessee of such goods, is not bona-fide, remands same for re-consideration
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