2000 (12) TMI 285

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..... P.K. Jain, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - Arguing for the assessee Shri M. Chandra Shekharan, learned Sr. Counsel submitted that issue relates to excisability of switch expansion joints and fan shaped switches. He said that with reference to fan shaped switches the duty amount has already been deposited and is not contesting in respect of excisability o .....

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..... ugned goods are used for a different use i.e. to facilitate shifting of train from one track to other track; that the machinery done by them is very precise and as such the process amounts to manufacture; that the tests laid down by the Apex Court in the case of Union of India v. J.G. Glass Industries Ltd., 1998 (97) E.L.T. 5 (S.C.) are satisfied since as a result of process a different commercial .....

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..... ucts into columns, purlins, bracings, rafters amounted to a process of manufacture since the resultant goods had a distinct name, character and use different from the raw materials. The learned SDR also relied upon the decision in the case of CCE, New Delhi v. Shivaji Industries, 1999 (113) E.L.T. 500 (T) = 1999 (34) RLT 612 (CEGAT) in which it was held that process of making steel tubes into tubu .....

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