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TMI Blog2017 (7) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... harma, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran The appeal is against order dated 03/09/2013 of the Commissioner (Appeals - I), Jaipur. The appellants received flats and angles of iron and steel supplied by M/s ABB Ltd. After cutting to size the said flats and angles and drilling holes therein, the said products were joined by using nuts, bolts and washers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri. - Bang.). He further submitted that they have discharged service tax on the said process under "business auxiliary service" and that will show that the process does not amount to manufacture. 3. Learned AR supported the findings of the lower authorities. Relying on the Circular dated 05/01/1988 of the Board as well as the decision of the Hon'ble Supreme Court in CCE, Jaipur Vs. Man Structura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem down to required size. They drill holes on such items and join them using nuts, bolts and washers, to make parts of structures, before returning the same to the principal. The impugned order categorically recorded that the resultant goods have different characteristics, marketable under different names and classifiable under different heading [7508.90]. Accordingly, it was concluded that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of angles, rods and channels, which were cleared after drilling holes by the appellant. As we noted in the present case, the product cleared by the appellants are parts of structures after assembling them with the use of nuts, bolts and washers. We take note of the ratio indicated by the Hon'ble Supreme Court in Man Structurals Ltd. (supra). Though the said order was for remand direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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