2006 (7) TMI 69

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..... o. E/988/2005 - Final Order No. 1201/2006, - Dated:- 14-7-2006 - [Order per : S.L. Peeran, Member (J)]. - The appellants are challenging the Order-in-Original No. 19/03-04, dated 30-6-03 by which the activity of hammering and crushing of defective cylinders has been considered as an activity of manufacture in terms of Section Note 8(a) of Section XV of Central Excise Tariff. This has been chall .....

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..... ch removal of crushed cylinders cannot be made liable to duty. 3.Heard both sides in the matter. 4.On a careful consideration, we notice that no mechanical working of metals is carried out on the cylinders. Therefore, there is no generation of scrap in terms of the definition noted in Section Note 8(a) of Section XV read with Chapter Heading 72.04 of Central Excise Tariff Act, 1985. Mere activ .....

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