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TMI Blog2024 (11) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority. It is found that the Commissioner (Appeals) has given a very detailed findings and has made a considered decision to allow the appeal filed by the respondent. There are no reason to interfere with the same. The appeal filed by the Revenue is dismissed. - HON BLE MR. R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE MR. K. ANPAZKAN , MEMBER ( TECHNICAL ) Mr. B. K. Singh , Authorized Representative for the Appellant Adjournment Request for the Respondent ORDER PER R. MURALIDHAR : The Respondent has sought adjournment. On noticing that this appeal has been filed by Revenue in 2014, in the interest of justice, we have taken up the appeal itself for disposal. 2. The Learned AR submits that the amount involved in this case is Rs. 8,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tre, M/s Tata Steel Ltd, J. L. Nehru Road, Kolkata. All the packing materials, viz plastic strap, plastic handles etc. Bear TISCON Superlinks' brand, (vi) after packing, a tag showing stirrups as 'Tata Tiscon Suuperlinks Product Tag. provided by Tata Tiscon Marketing Sales, is attached to the packet of stirrups, bearing TSL barcode hologram, and other various details. The stirrups are defined in the above mentioned TISCON SUPERLINKS Manual as a loop which is embedded in any concrete structure to hold the main reinforcement bars together. The stirrups prevent the columns and beams from collapsing under server force like the one experienced during earthquakes, Stirrups can be of various shapes depending on the design and shape of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the customer in particular. Thus it can not be said that a new distinct identifiable and commercially marketable product has come into existence. There is a mere change in shape size because of cutting bending of TMT bars, of course with the help of computers. 8. I find that Hon'ble Tribunal in case of Rashtriya Ispat Nigam Lid Vs CCE 2004(7)LCX 316, which was affirmed by Hon'ble Supreme Court held that the activity of cutting and bending does not amount to manufacture. In the case of Dodsal Pvt. Ltd. vs CCE reported in 2006 (193) ELT 0518 (T), Hon'ble Tribunal held that appellants were carrying out certain process for modifying for adoption of pipes for specific use in the project as the pipeline has to pass through various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of cutting, slitting and printing, does not amount to manufacture Further, Hon'ble Supreme Court Bench dismissed the Civil Appeal No. 8533 of 2011 reported in 2012 (282) ELT A46 (SC) filed by Printo India Graphics Pvt. Ltd. Similar are the judgements and ratio as correctly relied on by the appellant ie. CCE Vs. Supdt. Engr.-TNEB-2006(11) LCX 365 (SC) and PSL Ltd. Vs. CCE -2007(12)LCX 22(Trib.). Therefore, activity of the appellants in the present case does not amount to manufacture. 9. As regards the marketability of TATA TISCON SUPERLINKS Stirrups, It is settled law that the processes, which do not change the basic character of the product but only enhance its market value, do not amount to manufacture. In the case of Blue Precision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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