1999 (8) TMI 274 - AT - Central Excise

Summary

The appeal was filed against the order-in-appeal by the Collector of Central Excise, who classified the process of converting lead/aluminium sheets into electrodes as manufacturing under the Central Excise Act. The Tribunal found that joining headers to electrodes does not amount to manufacture based on previous decisions in the appellant's own case. The impugned order was set aside, and the appeal was allowed.