1997 (6) TMI 120 - AT - Central Excise

Summary

The appeal was against the duty amount confirmed by the Addl. Collector for removing angles and plates to R&D Centre. Tribunal held that the process does not amount to manufacture based on previous judgments. Revenue's appeal was dismissed, and Tribunal clarified that despite tariff changes, it still does not amount to manufacture. The impugned order was set aside, and the appeal was allowed.