2004 (7) TMI 228

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..... impugned order-in-appeal by the appellants vide which the Commissioner (Appeals) has upheld the order-in-original of the adjudicating authority who confirmed the duty demand with penalty as detailed therein. 2. The issue involved in this appeal is as to whether the activity of the appellants of producing transformed structure from the MS rods, MS channels, etc. amounts to manufacture. The adjud .....

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..... out of duty paid material by cutting, punching, etc., of angles, bars and similar fabrication angles/rods, etc. In an identical case, CCE, Madurai v. Tamil Nadu Electricity Board (supra) referred by the Counsel, the Tribunal has taken the view that such an activity did not amount to manufacture. In that case also, structural materials were prepared from the MS rods, MS channels, and mild steel fla .....

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