1999 (3) TMI 386

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..... 99-B - Dated:- 23-3-1999 - S/Shri P.C. Jain, G.A. Brahma Deva, JJ. REPRESENTED BY : None, for the Appellant. Shri M.P. Singh, JDR, for the Respondent. [Order per : P.C. Jain, Vice Presid .....

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..... Engineering Co. Ltd. Ors. v. C.C.E., Chandigarh Ors., reported in 1999 (107) E.L.T. 337 (Tribunal) = 1999 (31) RLT 5 that this activity does not amount to manufacture and items so fabricated are n .....

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