TMI Blog2002 (2) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Appeal passed by the Commissioner (Appeals). 2. In the impugned Order the Commissioner (Appeals) held that the process of corrugation of galvanized sheet of iron and steel amounts to manufacture and the corrugated sheets are liable to Central Excise duty. Learned Counsel appearing on behalf of the Appellants submitted that the process of corrugation does not amount to manufacture. For this, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after taking into consideration the definition of manufacture under Section 2(f) of the Central Excise Act held that the process of corrugation of metallic sheets and galvanized sheets amounts to manufacture. He also relied upon the decision of the Tribunal in the case of Sidhartha Tubes Ltd. v. CCE, Final Order Nos. 557-558/2001-B, dated 19-12-2001 [2002 (149) E.L.T. 300 (Tribunal] whereby the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f iron and steel and they still remain iron and steel. Similar view was taken in the case of State of Gujarat v. Shah Veljibhai Motichand by Hon'ble Gujarat High Court. After considering the decisions of the Hon'ble High Court in the case of Sales Tax Commissioner v. Jammu Iron Steel Syndicate and in the case of State of Andhra Gujarat v. Shah Veljibhai Motichand, Hon'ble High Court of Punjab . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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