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2016 (11) TMI 96 - AT - Central ExciseExcisability of goods manufactured by the respondent - goods declared as non-excisable category - manufactured goods of iron and steel falling under Tariff Entry No. 7308.90 attracting duty of 15% - manufacturing activity - marketability of goods - the decision in the case of Electrical & Hardware Industries [1997 (3) TMI 111 - HIGH COURT OF KERALA] referred - Held that: - The Tribunal in various decisions has held that activities like drilling, cutting, punching, bending, welding do not lead to the emergence of a new article and therefore would not constitute manufacture for the purpose of Central Excise Act, 1944, for eg; in CCE, Madras V Tamil Nadu electricity Board workshop [1998 (1) TMI 330 - CEGAT, NEW DELHI], Karnataka electricity Board V CCE [1999 (7) TMI 421 - CEGAT, CHENNAI]. However, the Hon’ble Apex court has set aside the decision of Tribunal in Karnataka Electricity Board case and remanded the matter in view of the judgement of Constitution Bench in the case of CCE, Aurangabad V M/s Benzo Chem Inds. P. Ltd.[2001 (4) TMI 927 - SUPREME COURT]. The case laws relied upon by the Ld.AR, in particular the Kerala High Court judgement in electrical & Hardware Industries case are squarely applicable to the issue in hand. Respectfully following the law laid down by apex court and other appellate forums, we hold that the demand is sustainable - appeal allowed - decided in favor of Revenue.
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