TMI Blog1988 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Electricity Boards, in the country to install Electric Power Transmission Towers made of Steel for public distribution of Electric Power. For this purpose, they received from the Steel Authority of India Ltd., Tata Iron and Steel Co. Ltd., and Indian Iron and Steel Co. Ltd., duty paid steel angles falling under Tariff Item 26AA of the Central Excise Tariff in their factory, cut them to size, punched and galvanised them and cleared them from the factory, and after clearance from the factory these steel angles were used in the construction of steel Power Transmission Towers of the State Electricity Boards, Government Body s like National Thermal Power Corporation Ltd. and National Hydro Electric Power Corporation Ltd. They submitted their fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel for the appellants submitted that in all the six appeals, issue involved is identical and stands decided in favour of the appellants by this Tribunal, as would appear from the decisions rendered in - (1) Collector of Central Excise, Baroda v. M/s. Dodsal Pvt. Ltd., 1987 (11) ECR 692 = 1987 (28) E.L.T. 352, (2) M/s. Arun Industries, Visakhapatnam v. Collector of Central Excise, 1986 (8) ECR 166 = 1986 (25) E.L.T. 580, (3) M/s. R.S. Steel Works, Ghaziabad v. Collector of Central Excise, Meerut, Order No. 395/86-B1, dated 1 -7-1986. In reply Shri J.N. Nigam, learned SDR for the respondent, while supporting the impugned orders submitted that the activities of the appellants such as cutting, punching, galvanizing, etc., of the steel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited by the learned SDR was also noticed. Likewise the case of Metal Forgings Pvt. Ltd.v. Union of India, 1985 (20) E.L.T. 280 (Delhi) = 1985 ECR 1337 - a case decided by the Single Judge of the Hon ble Delhi High Court was also noticed. It appears that against the said judgment of the learned Single Judge, Metal Forgings Pvt. Ltd., filed their Letters Patent Appeal before the Hon ble Delhi High Court which was dismissed by the Division Bench which was reported in 1987 (32) ELT 15 - cited by the learned SDR. Besides, this Tribunal also took the same view in the case of M/s. R.S. Steel Works, Ghaziabad v. Collector of Central Excise, Meerut, Supra where the issue involved herein was identical to the issue involved in the instant appeals. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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