2001 (1) TMI 547

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....e, for the Respondents. [Order]. -  These are applications filed by Commissioner of Central Excise, Chandigarh, for referring the following question of law to the Hon'ble High Court, arising out of Tribunal's Final Order Nos. A-417-428/97 NB, dated 27-6-1997 : "Whether use of oxygen/acetylene gases in cutting of scrap of Iron & Steel into smaller pieces to be fed into a furnace is a ....

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....with ultimate production of ingots and other steel castings; that the Appellate Tribunal in the case of Pronts Ltd. v. C.C.E., 1995 (79) E.L.T. 419 held that the use of gases in cutting larger steel pieces is certainly a process away from the stage at which manufacturing starts; that the Tribunal in the case of C.C.E., Chandigarh v. Vimal Alloys Ltd. - 2000 (121) E.L.T. 796 has already referred th....

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..... According to the Tribunal this was an essential and integral part of manufacturing process of the final products and it satisfied the test laid down in the case of C.C.E. v. Pronts Ltd. It was also observed in the said Order that the Appellate Tribunal in the case of M/s. R.S. Industries v. C.C.E., Jaipur - 1996 (84) E.L.T. 138 and in the case of Panchmahal Steel v. C.C.E. - 1996 (83) E.L.T. 91 ....