TMI Blog1999 (7) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... eran, Member (J)]. These two appeals arise from two separate orders-in-original. As the issue is common and the appellants being same, therefore they are taken-up for disposal as per law. 2. The issue that arises for consideration in Appeal No. E/1211/92-B is as to whether the following items processed in appellants workshop are goods and whether they are excisable :- 1. Top Fittings 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , other shapes and sections of steel into required sizes, drilling and punching holes, painting, welding etc. for construction of godowns, stores would not amount to process of manufacture. The above order has also referred earlier order of the Tribunal in the case of SAE (India) v. Collector reported in 1988 (36) E.L.T. 613 (T) and that of TANSI Engineering Works v. CCE as reported in 1996 (88) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty is liable except M.S. Racks which the appellants do not wish to contest. 7. Heard ld. DR, Ms. Aruna Gupta who reiterates Revenue s view. 8. On careful consideration of the submissions, we notice from the cited orders that the items except M.S. Racks are not goods and no duty is liable to be paid. The Tribunal has relooked into the issue in the case of Elecon Engg. supra and has again rei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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