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TMI Blog1992 (7) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... yoti Balasundaram, Member (J)]. The dispute that arises in these appeals is whether the process of straightening, cutting, bending and galvanising duty-paid steel angles and channels amounts to manufacture so as to attract Central Excise duty. As both the appeals involve common issue they were heard together and disposed of by this common order. 2. A. No. 3870/90/B1. The assessees are enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred the above appeal. 3. A. No. E/3637/90/B1. In this case the appellants were served with show-cause notice dated 30-6-1988 proposing the levy of duty of Rs. 936,933.10 on manufacture and clearance of transmission towers during the period from 1-1-1988 to 17-3-1988. The contention of the appellants that the process of straightening, cutting, punching etc. on angle rods and plates do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of this contention he cited the following decisions :-. (1) Pratap Steel Rolling Mills v. Collector of Central Excise - 1990 (48) E.L.T. 539 (2) M/s. S.A.E. (India) Limited v. Collector of Central Excise - 1988 (36) E.L.T. 613 (Tri.) = 1988 (17) E.C.R. 511 (3) Collector of Central Excise, Baroda v. Dodsal P. Ltd. -1987 (28) E.L.T. 352. 6. The learned D.R. contended that after processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h an identical issue was involved namely, whether the iron steel angles, plates, channels and rods supplied by the Gujarat Electricity Board which were, cut into pieces, bent punched according to the orders, galvanised returned to the suppliers and the erection of the transmission tower would be liable to duty under Item 68 CET. The Tribunal held that there was no manufacture of excisable go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that processes of straightening, cutting, bending, punching and galvanising iron steel angles etc. do not constitute manufacture does not help the appellants as the processes they undertake as recorded by the Assistant Collector (and not disproved) go much farther than these processes" (emphasis supplied). In addition, this order has been distinguished in para 9 of the later Prata ..... X X X X Extracts X X X X X X X X Extracts X X X X
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