1999 (8) TMI 274

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.... Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal dated 23-11-1992 passed by the Collector of Central Excise (Appeals). In the impugned order, the Collector of Central Excise (Appeals) held that the process of conversion of lead/aluminium sheets into electrodes is a process of manufacture within the meaning of Section 2(f) of the C....

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..... He, therefore, prays that the appeal be allowed. 3. Ld. DR, appearing on behalf of the Revenue, reiterated the findings of the lower authorities. 4. Heard both sides. 5. In this case, the issue before us is whether the joining of headers to the electrodes amounts to manufacture. We find that the issue is covered by the Tribunal decision in appellants' own case and vide Final Or....