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TMI Blog1999 (4) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. In both these appeals a common question of law and facts are involved and hence they are taken up together for disposal as per law. 2. Appeal No. E/2105 arises from Order-in-Original No. 5/90, dated 27-2-1990 passed by the Additional Collector of Central Excise Customs, Trichy confirming duty of Rs. 69,431.67 under Rule 9(2) of the C.E. Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 316. (c) SAE (India) Ltd. v. C.C.E. as reported in 1988 (36) E.L.T. 613. In the impugned order the adjudicating authority has held that he does not want to enter into a legal battle to consider as to whether cutting, drilling and welding of MS steel materials in the factory of the appellants to make them pre-fabricated buildings on contract basis would amount to manufacture under Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5] in the case of Elcon Engineering Co. Ltd. v. C.C.E., Chandigarh Ors. and it was held by the Tribunal that the various items mentioned therein i.e. Trestles, Structures etc. used for steel structures such as columns, does not amount to manufacture even though these items are merely mentioned in the tariff heading 73.08 of the CET. He submitted that the Additional Collector has demanded duty me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the submissions made we notice that the Tribunal has already decided the issue in appellants own case [1996 (88) E.L.T. 407] by holding that the process of cutting, and punching of holes in angles and channels would not amount to manufacture as no new commodity emerges. The Tribunal in the case of Elcon Engineering Co. Ltd. (supra) has held that Trestles, structures used for construct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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