9911796707
TMI Blog2019 (3) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... [2018 (2) TMI 792 - CESTAT MUMBAI], where reliance placed in the case of Shapoorji Pallonji [2005 (4) TMI 91 - HIGH COURT OF JUDICATURE AT BOMBAY] where it was observed that the cutting / drilling / welding steel channels angles, etc. and thereafter erecting, them does not amounts to excisable production. Appeal dismissed - decided against Revenue. - APPEAL NO: E/1287/2011 - A/85476/2019 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two demand notice dated 19/06/2008 and 17/10/2008 wherein duty of ₹ 33,40,827 and ₹ 22,65,825/- had been demanded for the period from 2006-07 to 2007-08, alleging that the activity undertaken by the respondent since involve manufacture within the definition prescribed under section 2(f) of Central Excise Act, 1944 and accordingly dutiable. On adjudication, the demands were confirmed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be set aside. 5. Learned Chartered Accountant, Shri Mehul Jiwani, appearing for the respondent submits that on similar facts, for the earlier period, this Tribunal has considered all aspects of the case and decided the issue observing that the activity carried out by the appellant, namely, fabrication of various items had not resulted into manufacture within the definition of section 2(f) of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Workshop MPSEB v. CCE - 2004 (178) ELT 440 (T), the Tribunal observed that the activity of cutting, punching etc. from MS Rods, MS Channels, etc. for producing transformed structure does not amount to manufacture. In the case of Sunflag Iron Steel v. ACCE - 2003 (162) ELT 105 (Bom), the jurisdictional Bombay High Court observed that such fabricated material is not excisable goods. The af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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