2000 (5) TMI 286

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..... pondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 43/81 dated 31-1-91 passed by Collector of Central Excise (Appeals), Bangalore remitting the matter to the Asst. Collector for de novo consideration in respect of following five items which are treated by Order-in-Original as goods leviable to duty :- 1. T.C. Materials 2. E.G. Strippers 3. T.C. Set ma .....

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..... ting, welding etc., for construction of godowns, stores would not amount to process of manufacture. Further reliance also was placed in the judgment of S.A.E. (India) v. Collector as in 1988 (36) E.L.T. 613 (T) and that of Tansi Engineering Works v. CCE as in 1996 (88) E.L.T. 407 (T) and reference to other orders also was made. Therefore, he contends that the impugned order is required to be set a .....

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