2006 (7) TMI 14

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....or the appellants and Shri Y.S. Loni, learned J.D.R. for the Revenue, we find that the issue involved in the present appeals is as regards the activities of decoiling, straightening and cutting, bending and bundling of Bars and Rods undertaken by M/s. Castings (India) Ltd., in terms of the Work Contract placed upon them by M/s. TISCO. The said activity has been held as amounting to manufacture and....

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....at the Board's Circular dated 02.03.2005 is not applicable to the instant case. I find that the processes such as decoiling, straightening, cutting to length & bundling of Bars & Rods are completely different process than the process of cutting & slitting of CR/HR coils and as such one process cannot be equated with the other. In fact, the Central Excise Act and the Rules made there under, does no....

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....licable or relevant to the facts and circumstances of the instant case." A reading of the above paragraph shows that the Board has held the activity of cutting and slitting of CR/HR coils as not amounting to manufacture. The appellant company, M/s. Castings (India) Ltd. are primarily undertaking the said processes only. De-coiling before cutting is only a pre-process, which is necessary, and bu....

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....ve emerged from the said process. The said decision of the Hon'ble Delhi High Court stands confirmed by the Hon'ble Supreme Court, when the appeal filed by the Revenue was dismissed, as reported in 2005 (181) ELT-A-68 (SC). Inasmuch as the activity undertaken by the appellant company, M/s. Castings (India) Ltd., is identical to the activity involved in the Faridabad's case, we set aside the impugn....