2001 (10) TMI 736

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....te, for the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue involved in the present appeal is as to whether the fabrication of Cutting Edge, Plain Shuttering Plates, Well Steening Shuttering Plates, Well Curbe Shuttering Plates, Girder Shuttering Plates, Pier Shuttering Plates, Vertical Props and Derricks, etc., from steel an....

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.... the appellants are buying angle iron, MS Plates, MS Sheets, HR Sheets from the open market, the same are cut into specific sizes. They are further bent and welded at the cut/bent end to give the desired shape. Further holes in some items are made by drilling machine. The adjudicating authority has held that such activity to be a manufacturing activity by observing that the raw material no longer ....

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.... observed that it was for the Tribunal to determine "whether the structurals that the Department sought to make exigible to excise duty in the various appellants before it, were new, identifiable goods which are produced as a result of manufacture or process and which are marketable". We have already observed that activities undertaken by the appellants result in emergence of new items having dist....