1999 (3) TMI 578

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....i S. Nunthuk, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. -  In this Bunch of 3 appeals ld. Advocate Shri C.R. Sridhar does not press for appeal No. E/3167/92 which relates to fabrication of iron and steel rocks from iron and steel angles. He prays for withdrawal of the said appeal. 2. In view of the aforesaid prayer Appeal No. E/3167/92 is dismissed as wit....

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....f the 5 products, namely :- (1)        RCC Pole Clamps (2)        PCC Pole Clamps (3)        Earth Guard Stirrups (4)        Single Top Supports HT/LT (5)        Horizontal Cross arm cannot be called manufac....

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....and nature of this product, mounting structure is made by joining the angles of duty paid iron and steel, cutting to sizes and drilling holes, they are not different from other 5 products dealt with by the South Zone Bench. Similarly, he has shown us a photograph of the mounting structure. We are satisfied that no new product has come into existence except that different name has been given by the....

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....of Tansi Engineering Works v. C.C.E. reported in 1996 (88) E.L.T. 407 (T) that the process undertaken by the appellants by cutting to sizes the various duty paid iron and steel products, drilling holes in them joining them by welding does not amount to process of manufacture. No evidence has been brought forth on record by the Revenue that any new commodity known to the market emerges as such. The....