2005 (12) TMI 420

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....ate, for the Appellant. Shri V. Valte, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant as well as the Revenue filed appeal against the same impugned order. The adjudicating authority in the impugned order held that the activity undertaken by the appellant by way of cutting of M.S. Plates as per the requirement of their clients amou....

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....f Sanjay Indl. Corpn. v. CCE, Mumbai - 2003 (155) E.L.T. 369 held that conversion of plain M.S. Plates into M.S. profiles, Rings, Circles, Channels and Angles, through process of profile cutting amounts to manufacture. Further, the Hon'ble Punjab & Haryana High Court in the case of Hansa Metallics Ltd. v. Union of India - 2001 (133) E.L.T. 543 after considering the decision of the Hon'ble Supreme ....