1999 (7) TMI 421

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....ant. Ms. Aruna Gupta, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)].  These two appeals arise from two separate orders-in-original. As the issue is common and the appellants being same, therefore they are taken-up for disposal as per law. 2. The issue that arises for consideration in Appeal No. E/1211/92-B is as to whether the following items processed in app....

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....eir own case the Tribunal vide Final Order No. 2528/98, dated 4-12-1998 has following the judgment of the Vindhya Paper Mills as reported in 1998 (97) E.L.T. 298 held that mere cutting angles, other shapes 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. The above order has....

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....n had reiterated the issue in the case of Elecon Engineering as reported in 1999 (107) E.L.T. 337 and concluded the same view as expressed in the earlier orders that these items would not be goods and no duty is liable except M.S. Racks which the appellants do not wish to contest. 7. Heard ld. DR, Ms. Aruna Gupta who reiterates Revenue's view. 8. On careful consideration of the sub....