2006 (8) TMI 477

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..... ir Malhotra and A.S. Gill, Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved in all these appeals. Hence they are taken up together for disposal. 2. Heard both the sides. The issue in these appeals is whether the coils fabricated, manufactured and repair of transfers are excisable goods or not. The issue is already decided by the Tribunal in .....

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..... ast India Transformers & Switch Gears Pvt. Ltd. reported in 1997 (92) E.L.T. 449 (S.C.), the Hon'ble Supreme Court has set aside the order passed by the Tribunal. In view of the settled position of law that fabrication of coils by the transformers' manufacturers are not excisable goods, therefore, we find no merit in these appeals. The appeals as well as stay petitions are dismissed. (Order dicta .....

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