TMI Blog2005 (7) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal afresh having due regard to what had been stated by the Supreme Court in Civil Appeal No. 5373 of 1999 and cognate appeals (Collector of Central Excise, Jaipur v. Man Structurals Ltd. - 2001 (130) E.L.T. 401 (S.C.). In Man Structurals, the Supreme Court after referring to Tariff item 73.08 of the Central Excise Tariff, which covers structures and parts of structures, as stated therein (which were described by the Hon ble Supreme Court as structurals for the sake of convenience) observed in Para 4 of the order that it was for the Tribunal to determine, as a fact, whether the structurals , that the department sought to make exigible to excise duty in the various appeals before it were new, identifiable goods which were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the decision in Wainganga Sahkari S. Karkhana Ltd. v. Collector of Central Excise reported in 2002 (50) RLT 177 against which appeal filed by the Revenue was dismissed as reported in 2002 (142) E.L.T. 12 (S.C.) upholding the decision in Aruna Industries and the decision of the Bombay High Court in Sunflag Iron and Steel Co. Ltd. v. Additional Collector of Central Excise, Nagpur reported in 2003 (162) E.L.T. 105 (Bom.), found no reason to uphold the impugned orders whereby it was held that the goods were excisable and set aside the impugned orders by allowing the appeals. 3. We are unable to accept the view taken by the Bench in the above group of appeals for the following reasons : When Aruna Industries case was decided on 25-5-1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use in structures and not any angle or sheet, etc. cut or altered without reference to its being used in any structures. Angles, plates, rods, etc., can be said to be prepared for use in the structure when such structure is designed and these are processed by cutting, bending, drilling holes, welding etc., for their being used in the structure. Therefore, when these items named under Heading 73.08 are processed for their being used in the structure and they become ready for such use, they would fall in the latter part of the Heading 73.08 i.e. angles, plates, rods, shapes, etc., prepared for use in the structure of iron or steel. To say that the mere cutting or drilling holes is not a manufacturing process is over-simplification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any premises where the manufacturing process is being carried on would be factory. Therefore, if the manufacturing process is carried on near about the place where the structure is to be erected, then the process of manufacture will not cease to be such process on the ground that it was not being carried out in some premises registered as a factory under the Factories Act. The meaning of factory in the context of the said Act is attributable to any place where the manufacturing activity is carried on. 5. The expression excisable goods , as defined in Section 2(d), means goods specified in the First Schedule as being subject to a duty of excise. Column (3) under which Heading 73.08 occurs is the column of description of goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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