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TMI Blog2017 (3) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the matter needs examination at the end of the adjudicating authority - appeal allowed by way of remand. - Appeal No. E/2888/2006 and No E/857/2007 - Final Order No. 60159-60160/2017 - Dated:- 31-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Ms.Surbhi Sinha, Advocate for the appellant Shri Satyapal Singh, AR for the respondent ORDER Per Ashok Jindal These appeals have been filed by the appellants against the impugned orders. 2. The brief facts of the case are that the appellant is fabricating the cross arm, earth rod, D strap, Top hamper and Stay Set by way of cutting (angles, channels, bars/rods) drilling punching holes, bending/welding at certain points which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The process involved is only of giving shapes to angles, bars, rounds, and punching holes, etc. There is no distinct or marketable commodity made. The process does not amount to manufacture and is mere fabrication. She relied on the following decisions: (i) CCE, Bangalore vs. Karnataka Electricity Board-1999 (108) ELT 507 (ii) Karnataka Electricity Board vs. CCE-2000 (117) ELT 789 (iii) Karnataka Electricity Board vs. CCE, Bangalore-2000 (120) ELT 714 (iv) Kerala State Electricity Board vs. CCE, Cochin-2001 (133) ELT 104 (v) Deepak Galvanising Engg. Ind.Ltd. vs. CCE, Hyderabad-2002 (150) ELT190. 4. She also relied on the decision of the Hon ble Apex Court in the case of Hindustan Poles Corporation vs. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t.Ltd. (supra) after considering the larger bench decision of the Tribunal in the case of Mahindra Mahindra Ltd., this Tribunal has observed as under:- 4. On a very careful consideration of the issue, we find that the Respondents received duty paid MS angles, rods, channels, plates, etc. and the activity carried out by them amounts merely to drilling of holes and cutting them and these are sent to the various parties for manufacture of towers. In our view, the process undertaken by the Respondents do not amount to manufacture as the MS rods, plates, angles, etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. In our view the impugned order of the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to manufacture in the light of the decision of this Tribunal in the case of Deepak Galvanising Engg. Indus.Pvt.Ltd. which has been affirmed by the Hon ble Andhra Pradesh High Court- 2015 (315) A98 (AP). In the cases where welding has also taken place, needs quantification of the demand of duty at the end of the adjudicating authority as the said activity amount to manufacture in the light of the decision of the larger bench in the case of Mahindra Mahindra Ltd. (supra). 14. In the result, we set aside the impugned order and remand the matter back to the adjudicating authority to re-quantify the demands against the appellants in light of the above observations after affording a reasonable opportunity of hearing to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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