2006 (7) TMI 69

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.... - The appellants are challenging the Order-in-Original No. 19/03-04, dated 30-6-03 by which the activity of hammering and crushing of defective cylinders has been considered as an activity of manufacture in terms of Section Note 8(a) of Section XV of Central Excise Tariff. This has been challenged on the ground that in terms of the definition appearing in the said Section Note, the activity of de....

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.... matter. 4.On a careful consideration, we notice that no mechanical working of metals is carried out on the cylinders. Therefore, there is no generation of scrap in terms of the definition noted in Section Note 8(a) of Section XV read with Chapter Heading 72.04 of Central Excise Tariff Act, 1985. Mere activity of crushing and hammering defective cylinders and removing the same as scrap does not....