TMI Blog2006 (6) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... .L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri M. A. Narayan, Advocate, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellants are challenging the Order-in-Appeal No. 196/2005, CE, dated 28-10-2005 by which the Commissioner has confirmed demands under proviso to Section 11A along with interest and has imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows : Aluminium structures (Excluding pre-fabricated buildings of Heading No. 94.06) and parts of structures (For example) Bridges, and Bridge sections, Towers, Lattice Masts, Roofs, Roofing frame-works, Doors and Windows and their frames and thresholds for doors, Balustrades, Pillars and Columns): Aluminium plates, rods, profiles, tubes and the like, prepared for use in the structures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Hubli Electricity Supply Company Ltd. v. CCE, Belgaum wherein the same activity of cutting and making the item into pin cross arms, anchor rods, DP sets, DC sets and clamps were held to be not dutiable as the activity of cutting, bending and drilling on the duty paid MS flats angles and rods has been held to be not an activity resulting in a process of manufacture. He refers to similar orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f trade parlance and understanding in the market that this activity of cutting and routing i.e., cutting the aluminium of ACP would bring into existence the new product as known in the market. The Apex Court in the case of UOI v. Delhi Cloth and General Mills Co. Ltd. as reported in 1977 (1) E.L.T. (J199) (SC) has clearly laid down that manufacture means bringing into existence a new substance kno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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