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2016 (11) TMI 96

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..... ture for the purpose of Central Excise Act, 1944, for eg; in CCE, Madras V Tamil Nadu electricity Board workshop [1998 (1) TMI 330 - CEGAT, NEW DELHI], Karnataka electricity Board V CCE [1999 (7) TMI 421 - CEGAT, CHENNAI]. However, the Hon ble Apex court has set aside the decision of Tribunal in Karnataka Electricity Board case and remanded the matter in view of the judgement of Constitution Bench in the case of CCE, Aurangabad V M/s Benzo Chem Inds. P. Ltd.[2001 (4) TMI 927 - SUPREME COURT]. The case laws relied upon by the Ld.AR, in particular the Kerala High Court judgement in electrical Hardware Industries case are squarely applicable to the issue in hand. Respectfully following the law laid down by apex court and other appellate f .....

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..... For this contention, they placed reliance on the Apex Court judgements in Bhor Industries case(1989(40) EALT 280) and Bombay High Court judgement in Extrusion process case reported in [1988(36)ELT 531]. The then Asst.Comissioner, Eluru Division did not agree with this contention of the respondents and passed the Order-in-Original No.2/92 dated 25-02-1992. Aggrieved with the order the respondents filed appeal before the then Appellate Collector, Hyderabad who vide the Order in Appeal No. 16/97(G)CE dated 29-08-1992, set aside the Order-in-Original. The department filed an appeal before the CEGATI Chennai, who vide Final Order No.986/2001 dated 27-06-2001, remanded the matter to the original authority for consideration, inter alia observin .....

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..... ell as the Commissioner (Appeals) have analysed the facts in detail and arrived at reasoned conclusions while dropping the proceedings initiated against them. After the hearing, the Ld Counsel for appellant department was given liberty to file written submissions within 10 days , which however has not been received till date. 5. The issue involved is excisability of goods manufactured by the respondent. Raw materials used by respondent are MS rods, MS Angles, MS Flats. The fabrication process as discussed in the impugned order is extracted below for better understanding of the issue: MS stay sets; MS stay sets consists of Anchor rod, Bow and '/' Bold. The process of making Anchor, Rod, Bow and '/' Bolt are given as un .....

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..... holes on these two flat pieces for holding the 11 KV pins providing 4 nos. 18mm dia holes for the clamp arrangements, welding one of the 2 clamps to the top fittings at the bottom duly manufacturing 2 nos clamps with MS flat 50 x 6mm. 6. The Tribunal in various decisions has held that activities like drilling, cutting, punching, bending, welding do not lead to the emergence of a new article and therefore would not constitute manufacture for the purpose of Central Excise Act, 1944, for eg; in CCE, Madras V Tamil Nadu electricity Board workshop 2000(124) ELT 638, Karnataka electricity Board V CCE 2001(134) ELT 185 (Tri.). 7. however, the Hon ble Apex court has set aside the decision of Tribunal in Karnataka Electricity Board case and r .....

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