1999 (11) TMI 547

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....or the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants vide letter dated 1-11-1999 made a request to decide the appeal on merits. 2. Both the appeals involved the same issue, therefore, they are being taken up together. In these appeals the Commissioner of Central Excise (Appeals) in the impugned order held that the boxes and pallets manufactured by the appellants a....

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.... excisable. We find that the boxes and pallets are manufactured from axels and these are used for transporting the material within the factory. It has also come on record that these goods are repaired in the factory in case of break down. As the appellants made the goods different from the broken axels and which are known differently from the same, therefore, these are excisable. In respect of mar....