9911796707
TMI Blog1996 (9) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. These are two appeals filed by M/s. Ajay Forgings Pvt. Ltd. In both these appeals as common issues are involved for our consideration they were heard together and are being disposed of by this common order. The matter relates to the classification of forgings, which the appellants were manufacturing for manufacturers of motor vehicle parts. They had pleaded that their product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al passed by the Collector of Central Excise (Appeals), Ghaziabad and reiterated the observations of the Appellate Authority. 4. We have carefully considered the matter. The Collector of Central Excise (Appeals) in his order had recorded as under :- To know the correct position, nature and the process of manufacture of forgings I visited the unit of the appellants. I have noticed that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hinery. In the case of Tata Iron Steel Co. Ltd. v. U.O.I. reported at 1988 (35) E.L.T. 605 (SC), M/s. Tata Iron Steel Co. Ltd. (TISCO) were engaged in the manufacture of forged products for railways. The goods were supplied to the railways in rough machined condition under which excess steel or manufacturing defects were removed and these products were subsequently precision machined by the Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cutting and proof machining. As held by the Hon ble Supreme Court in the case of TISCO, referred to above, the process upto proof machining will not take the forged product beyond the purview of forgings as such. 7. In the case of Jaypee Forgers v. CCE, Bombay reported at 1996 (83) E.L.T. 49 (Tribunal) = 1995 (11) R.L.T. 76 (CEGAT-B), the Tribunal had held that un-machined forgings and forged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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