2003 (12) TMI 457

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.... the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The Tribunal vide Final order dated 19th August, 1999 allowed the appeals. The Revenue filed appeals before the Hon'ble Supreme Court and the Hon'ble Supreme Court vide order dated 19-4-2001 Civil Appeal Nos. 2322-2323 of 2000 [2003 (152) E.L.T. A88 (S.C.)] remanded the matter to the Tribunal....

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....hers reported in 1986 (25) E.L.T. 580 (Tribunal) held that such fabrication activities does not amount to manufacture. This view was followed by the Tribunal in the case of Wainganga Sahkari S. Karkhana Ltd. v. Comissioner of Central Excise, Nagpur, Final Order No. E/866/97-B, dated 7-5-1997. The Revenue filed appeal before the Hon'ble Supreme Court and the Hon'ble Supreme Court dismissed the appe....