TaxTMI 
TaxTMI 
2000 (3) TMI 297
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.... [Order]. - This is an appeal where the question involved is whether fabrication of centering involving cutting of steel plates and angles to the required size by labour and gas, fitting, welding and drilling of the members would come within the term "manufacture" or not. 2.  The appellant entered into an agreement M/s. U.P. State Bridge Corp. Ltd. services to make, out of the steel p....
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....nts consisting of the following as reproduced in the appeal : (a) Cutting of Steel Plates & Angles as per drawings. (b) Drilling of holes, welding of gussets and web plates. (c) Bracing member supports or back support plates/flanges for doubling. To ensure the proper welding, radiography of certain welded joints was carried out. It is the argument of the appellant that s....
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.... welded when the matter metal iron is welded natural iron remains angles and shapes coming into existence which was not the case of the party. Therefore the entire argument made by the appellant is wrong. In the finding portion, the adjudicating authority at page 5 of the order has held as follows : "It has also been contended by the party that in case of fabrication of truss members from plate....
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....ure as it brings into existence a new and distinct product, having its own name, character and use. In the present case, the party, by subjecting the steel plates and angles to the aforesaid processes, have turned the same into a new finished product known as centering truss which would attract duty liability as soon as the manufacture of the same was completed". The steel plates have been ment....