2008 (4) TMI 105

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..... eran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K. Sambi Reddy, JDR, for the Appellant. Shri M. Narayana Swamy Naidu and MVS Sridhar, Advocates, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed these appeals against the Orders-in-Appeal No 119 120/2004 (H-III) CE dated 16-7- 2004, passed by the Commissioner of Customs Central Excise (Appeals), Hyderabad. 2 . The Respondents received duty paid MS angles, MS Rods, MS Plates and MS Channels. Later, they undertook the process of cuffing of the above duty paid angles, rods, plates and channels as per specification and then drilling of holes to the cut pieces to facilitate fastening with bolts and nuts while erecting towers. The .....

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..... relied on the decision of the Larger Bench in the case of Mahindra Mahindra Ltd. v. CCE, Aurangabad, Chandigarh, Kanpur and Chennai reported in 2005 (190) E.L.T. 301 (Tri.-L.B.) 1 3 S/Shri M. Narayana Swamy Naidu and M.V.S Sridhar, Advocates appeared on behalf of the Respondents. Shri Naidu in the course of hearing before the Tribunal submitted that the Respondents received duty paid products, namely MS angles, MS plates, channels, etc. The process undertaken by them amounts only to cutting, punching of holes and galvanisation. He strongly contended that the process do not amount to manufacture. The Commissioner (Appeals) while coming to the conclusion relied on the various decisions and dropped the demand of duty. The learned .....

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..... Steel Works v. CCE [ (64) E.L.T. 469 (T)] Further the learned Advocate stated that even after the decision of the Larger Bench of CESTAT in the case of Mahindra Mahindra Ltd. v. CCE, Aurangabad, Chandigarh, Kanpur and Chennai there is no change in the position. He invited our attention to the relevant paragraph in the above decision which is reproduced herein below :- "The iron and steel raw material such as angles, plates, tubes, etc. are used in making part of structures and they acquired a distinctly different shape to suit the structural design. For example, if iron or Steel angles and plates are cut to make a steel table or chair which can be dismantled, it cannot be said that there are no goods manufactured because the iron an .....

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