2003 (12) TMI 457 - AT - Central Excise

Summary

Issues:
Whether the fabrication of columns, beams, and purlins amounts to manufacture as per Section 2(f) of the Central Excise Act.

Analysis:
The case involved the question of whether the fabrication activities of columns, beams, and purlins constituted manufacturing under the Central Excise Act. The appellants engaged in fabricating steel structures through various processes like cutting, punching holes, bending, welding, and fixing with bolts and nuts. The steel material transformed into columns, beams, rafters, and purlins during these processes. The key issue was to determine if this fabrication amounted to manufacturing as defined in Section 2(f) of the Central Excise Act.

The Tribunal referred to previous decisions in similar cases to establish a legal precedent. In the case of Aruna Industries Vishakhapatnam and Others v. Collector of Central Excise, Guntur, the Tribunal had ruled that such fabrication activities did not constitute manufacturing. This decision was further supported by the Tribunal in the case of Wainganga Sahkari S. Karkhana Ltd. v. Commissioner of Central Excise, Nagpur. The Hon'ble Supreme Court had also upheld this view in the case of Commissioner of Central Excise, Nagpur v. Wainganga Sahkari S. Karkhana Ltd., where it was held that fabrication of trusses, columns, and purlins did not amount to manufacturing.

Based on the established legal position and precedents, the Tribunal concluded that the fabrication of columns, beams, and purlins did not meet the definition of manufacturing under the Central Excise Act. Therefore, the impugned order was set aside, and the appeals were allowed in favor of the appellants. The decision was in line with the consistent interpretation of the law regarding such fabrication activities, as clarified by previous Tribunal and Supreme Court judgments.