1999 (6) TMI 74 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants regarding the demand of Central Excise duty on fabricated items like clamps and cross axes. The Tribunal held that activities like bending and making holes on these items do not amount to manufacturing goods subject to excise duty, citing previous decisions in similar cases. The appeal was allowed with consequential relief to the appellants.