TMI Blog2018 (2) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Shapoorji Pallonji [2005 (4) TMI 91 - HIGH COURT OF JUDICATURE AT BOMBAY] where it was observed that the cutting / drilling / welding steel channels angles, etc. and thereafter erecting, them does not amounts to excisable production. Appeal allowed - decided in favor of appellant - E/171 & 172/2008-EX[DB] - A/91614-91615/2017 - Dated:- 22-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri Gajendra Jain, Advocate for appellants Shri H.M. Dixit, Assistant Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra Both the appeals have been filed against Order-in-Original No: 396/25V/2007/COMMR/RH dated 15/11/2007. The period of dispute is April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Executive Engineer, Fabrication Workshop, MPSEB v. Commissioner of Central Excise 2004 (178) ELT 440 (Tri.Del.) where it was observed that 4. We have heard both the sides. The perusal of the record shows that the appellants are engaged in the manufacture of transformed structural materials. These products are manufactured by them out of duty paid material by cutting, punching, etc., of angles, bars and similar fabrication angles/rods, etc. In an identical case, CCE, Madurai v. Tamil Nadu Electricity Board (supra) referred by the Counsel, the Tribunal has taken the view that such an activity did not amount to manufacture. In that case also, structural materials were prepared from the MS rods, MS channels, and mild steel flats. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... welding, grinding etc. The appellants gave the work to a sub-contractor who assembles structure at the customer site. The structure constructed at the customer s site has no marketability except to the customer concern. 10. It may be mentioned that in the case of Executive Engineer, Fabrication Workshop MPSEB v. CCE - 2004 (178) ELT 440 (T), the Tribunal observed that the activity of cutting, punching etc. from MS Rods, MS Channels, etc. for producing transformed structure does not amount to manufacture. In the case of Sunflag Iron Steel v. ACCE - 2003 (162) ELT 105 (Bom), the jurisdictional Bombay High Court observed that such fabricated material is not excisable goods. The aforesaid order was upheld by the Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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