1999 (3) TMI 157

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..... Respondents. [Order per : P.C. Jain, Vice President]. Briefly stated the facts of the case are as follows :- 2. The appellants herein purchased M.S. Rolls and they are grooving within the factory and converted into grooved rolls for the purpose of Rolling Mills. Questions arisen are whether 1. the grooving undertaken by the appellants is the process of manufacture or not. 2. if it is c .....

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..... mand of duty for the period 1-4-1986 to 31-3-1991. 3. Opposing the contentions ld. JDR, Shri. S. Nunthuk submits that benefit of the Notification could not be available to the appellants because of the replacement of rollers in the rolling mill nor can it be repair of the rolling mill. 4. We have carefully considered the pleas advanced from the both sides. We are not inclined to agree with the .....

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