9911796707
TMI Blog2000 (12) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... .A. Brahma Deva, Member (J)]. Arguing for the assessee Shri M. Chandra Shekharan, learned Sr. Counsel submitted that issue relates to excisability of switch expansion joints and fan shaped switches. He said that with reference to fan shaped switches the duty amount has already been deposited and is not contesting in respect of excisability on fan shaped switches. However, switch expansion jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acilitate shifting of train from one track to other track; that the machinery done by them is very precise and as such the process amounts to manufacture; that the tests laid down by the Apex Court in the case of Union of India v. J.G. Glass Industries Ltd., 1998 (97) E.L.T. 5 (S.C.) are satisfied since as a result of process a different commercial commodity comes into existence and the rails whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted to a process of manufacture since the resultant goods had a distinct name, character and use different from the raw materials. The learned SDR also relied upon the decision in the case of CCE, New Delhi v. Shivaji Industries, 1999 (113) E.L.T. 500 (T) = 1999 (34) RLT 612 (CEGAT) in which it was held that process of making steel tubes into tubular steel poles amounts to manufacture, following ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
