2003 (11) TMI 79

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..... etation Rules contained in Central Excise Tariff Act - it may be stated that a similar view was taken by the Tribunal in Sikka Heat Treatment Industry v. Collector of Central Excise, New Delhi reported in [1995 (6) TMI 34 - CEGAT, NEW DELHI] and that order of the Tribunal has been confirmed by this Court vide 1997 (7) TMI 121 - SUPREME COURT OF INDIA (Veekay Industries v. Collector of Central Exci .....

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..... ions and dimensions. It was observed thus : "In the present stage, they have just emerged from forging, without acquiring any essential characteristic of a part of a motor vehicle. The Revenue has not placed any evidence that the article has acquired such a shape and there has been further working of such a nature, that it is no longer an article of forging. The photographs of the product have b .....

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..... he Tribunal has been confirmed by this Court vide 1997 (94) E.L.T. 5 (Veekay Industries v. Collector of Central Excise, New Delhi). 3. The learned Senior Counsel appearing for the appellant has tried to overcome the above precedent by contending that Rule 2(a) of the Interpretation Rules was not considered by the Tribunal in the aforementioned case; but, as we observed supra, in the light of the .....

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