2007 (2) TMI 479

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....llant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These RoM applications have been filed in respect of the Final Order Nos. 1400 & 1401/2006, dated 30-8-2006 [2007 (207) E.L.T. 476 (Tribunal)] passed by this Bench. 2. Shri Anjaneyulu, the learned Chartered Accountant, pointed out that this Bench has upheld the order of the Adjudicatin....

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....the appeal. 3. The learned JDR pointed out that the Final Order is legal and proper. 4. We have gone through the records of the case carefully. In the Final Order, the Bench has upheld the OIO, which relied on the decision in the case of General Industrial Corporation (cited supra). The issue is that the stranding of wires amounts to manufacture. Although the fact that the decision....

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....ch comprising Hon'ble Mr. Justice S.P. Bharucha and Hon'ble Mr. Justice K.T. Thomas on 25-7-1996 has allowed the Civil Appeal No. 5087 of 1995 filed by M/s. General Industrial Corporation against the CEGAT Order Nos. E/1 & 2 /95-B1, dated 16-11-1994 and reported in 1995 (77) E.L.T. 210 (Tribunal) (General Industrial Corporation v. Collector). While allowing the appeal, the Hon'ble Supreme Court pa....

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....n had held that conversion of Galvanised Stranded Stay Wire (GSS Wire) (classifiable under erstwhile Tariff Item 68) out of Gl wires by stranding 7 or 8 single galvanised wire amounts to manufacture under Section 2(f) of the Central Excise Act. The Tribunal further held that General Industrial Corporation (GIC) were the manufacturer and that the value of the goods manufactured by GIC on job work b....