1998 (12) TMI 145

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..... pondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 393/90, dated 30-11-1990 passed by the Commissioner (Appeals), Bangalore holding that the process of fabrication activity such as cutting, drilling holes of the duty paid raw materials amounts to manufacture, and such goods after undergoing such processes that fall under Chapter 7326.90. 2. The v .....

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..... y Drilling holes and such an activity does not amount to manufacture. It is his submission that the issue is no longer res integra and the matter has been considered in great detail in a large number of Tribunal judgments as in the case of Vindhya Paper Mills as reported in 1998 (97) E.L.T. 298 wherein it has been held that mere cutting angles, other shapes and sections of steel into required size .....

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..... der No. 1814/98, dated 10-9-1998. He submits that in their own case cited, there was one item namely "Angle Iron Gates/Frames" which they had conceded as a manufactured item. He submits that the said item is not involved in the present case and therefore the 11 items noted above are all covered by the cited judgments and the Final Order No. 1814/98, dated 10-9-1998. Therefore he seeks for allowing .....

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