2000 (5) TMI 286

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....hri M. Kunhi Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 43/81 dated 31-1-91 passed by Collector of Central Excise (Appeals), Bangalore remitting the matter to the Asst. Collector for de novo consideration in respect of following five items which are treated by Order-in-Original as 'goods' leviable to duty :- 1. T.C. ....

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....and sections of steel into required sizes, drilling and punching holes, painting, welding etc., for construction of godowns, stores would not amount to process of manufacture. Further reliance also was placed in the judgment of S.A.E. (India) v. Collector as in 1988 (36) E.L.T. 613 (T) and that of Tansi Engineering Works v. CCE as in 1996 (88) E.L.T. 407 (T) and reference to other orders also was ....