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TMI Blog2006 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After hearing the learned Advocate, Dr. Samir Chakraborty appearing for the appellants and Shri Y.S. Loni, learned J.D.R. for the Revenue, we find that the issue involved in the present appeals is as regards the activities of decoiling straightening and cutting, bending and bundling of Bars and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en clarified that cutting and slitting of CR/HR coils would not amount to manufacture. On examination of the whole issue, I find that the Board s Circular dated 2-3-2005 is not applicable to the instant case. I find that the processes such as decoiling, straightening, cutting to length bundling of Bars Rods are completely different process than the process of cutting slitting of CR/HR coils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndling does not amount to manufacture. Due to this reason, I do not find the ratio of the decisions relied upon by the CI squarely applicable or relevant to the facts and circumstances of the instant case. A reading of the above paragraph shows that the Board has held the activity of cutting and slitting of CR/HR coils as not amounting to manufacture. The appellant company, M/s. Castings (India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not amount to manufacture, since no new, different and distinct article having distinct name, character and use can be said to have emerged from the said process. The said decision of the Hon ble Delhi High Court stands confirmed by the Hon ble Supreme Court, when the appeal filed by the Revenue was dismissed, as reported in 2005 (181) E.L.T. A68 (S.C.). Inasmuch as the activity undertaken b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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