1998 (12) TMI 145

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....nan, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No. 393/90, dated 30-11-1990 passed by the Commissioner (Appeals), Bangalore holding that the process of fabrication activity such as cutting, drilling holes of the duty paid raw materials amounts to manufacture, and such goods after undergoing such processes that fall under C....

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....Clamps   3. Learned Advocate appearing for the appellant submits that the processes carried out by them are in the nature of only Drilling holes and such an activity does not amount to manufacture. It is his submission that the issue is no longer res integra and the matter has been considered in great detail in a large number of Tribunal judgments as in the case of Vindhya Paper Mi....

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....re the Tribunal by the appellants and the Tribunal after noting these activities and the judgments noted supra, allowed their appeal by Final Order No. 1814/98, dated 10-9-1998. He submits that in their own case cited, there was one item namely "Angle Iron Gates/Frames" which they had conceded as a manufactured item. He submits that the said item is not involved in the present case and therefore t....