1999 (4) TMI 301

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..... Smt. Aruna N. Gupta, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  In both these appeals a common question of law and facts are involved and hence they are taken up together for disposal as per law. 2. Appeal No. E/2105 arises from Order-in-Original No. 5/90, dated 27-2-1990 passed by the Additional Collector of Central Excise & Customs, Trichy confirmin....

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....n 1986 (25) E.L.T. 580. (b) SAIL v. C.C.E. as reported in 1988 (36) E.L.T. 316. (c) SAE (India) Ltd. v. C.C.E. as reported in 1988 (36) E.L.T. 613. In the impugned order the adjudicating authority has held that he does not want to enter into a legal battle to consider as to whether cutting, drilling and welding of MS steel materials in the factory of the appellants to make them ....

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.... re-examined in a number of cases as reported in [1999 (107) E.L.T. 337 (T) - 1999 (31) RLT 5] in the case of Elcon Engineering Co. Ltd. v. C.C.E., Chandigarh & Ors. and it was held by the Tribunal that the various items mentioned therein i.e. Trestles, Structures etc. used for steel structures such as columns, does not amount to manufacture even though these items are merely mentioned in the tari....

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.... case cited supra. 6. The learned DR reiterates the view taken by the authorities below. 7. On consideration of the submissions made we notice that the Tribunal has already decided the issue in appellants' own case [1996 (88) E.L.T. 407] by holding that the process of cutting, and punching of holes in angles and channels would not amount to manufacture as no new commodity emerges. ....