2002 (4) TMI 55

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..... araj V. Patil, JJ. V. Lakshmikumaran, M.P. Devnath and V. Balachandran, Advocates, for the respondent. Mukul Rohatgi, Additional Solicitor General of India (Jaideep Gupta and B.K. Prasad, Advocates, with him) for the appellant. [Order]. - The Tribunal was concerned with whether making trusses, columns and purlines amounted to manufacture. The Tribunal followed an earlier decision in t .....

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..... at this could not be considered to be fabrication in a factory. Now, in the instant case, the Tribunal noted that it had been found as a fact by the Collector that the assessee has undertaken fabrication work at site. This was a case, therefore, to which the decision of Aruna Industries (supra) applied and the Tribunal's order cannot be faulted. 4. The appeal is dismissed no order as the costs. .....

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