2003 (4) TMI 472

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..... gdish Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise. The Commissioner of Central Excise, in the impugned order, held that bending, cutting, grinding, punching holes, bolting, welding, etc., on M.S. Rounds, channels, joists, angles, plates, resulting into emergence of .....

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..... that the activity carried out by them does not amount to manufacture as they are cutting, welding, punching holes on duty paid angles, plates and channels. Appellants relied upon the decision of the Tribunal in the case of Wainganga Sahakari Sakhar Karkhana Ltd. v. CCE reported in 2002 (50) RLT 177 where the Tribunal, after relying upon the decision of the Tribunal in the case of Aruna Industries .....

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..... ructurals, which are different from angles and channels, therefore, the activity undertaken by the appellants amounts to manufacture and liable to duty. 5. We find that in the impugned order in para 15, the Commissioner of Central Excise held that the appellants were undertaking the process of bending, cutting, punching holes, bolting, welding, etc., on MS rounds, channels, angles and plates .....

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