2007 (4) TMI 163

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....axing of cold rolled steel strips to obtain box strappings. The Assistant Commissioner demanded an amount of Rs. 1,22,62,877.21 after allowing Modvat credit due to them. The appellants were aggrieved over the order of the Original Authority. Hence they filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) after examining the issues involved set aside the order of the Original Authority and allowed the appeal of the Respondents. The Revenue is aggrieved over the impugned order of the Commissioner (Appeals) on the following grounds :- (i) The CESTAT, New Delhi vide its Final Order No. 493/05 Ex, dated 27-6-2005 [2005 (188) E.L.T. 65 (Tribunal)] as per directions of the Hon'ble Supreme Court given vide Civil Appeal N....

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....ion and manufacture of the impugned goods. The said CESTAT vide its Final Order No. 493/2005 EX-B dated 27-6-2005 [2005 (188) E.L.T. 65 (Tribunal)} held that the process under taken by the assessee for making Steel strips known as "Box Strappings" from cold rolled steel strips are not mere processes of slitting or cutting the strips or simply painting them. The processes, which are disclosed, also include Heat treatment. When all the processes are cumulatively taken into consideration and such multiple processes bring about a distinct product, they would amount to manufacture for the purpose of the Excise Tariff. The "Box Strappings" are classifiable under Chapter Sub Heading 7211.31. 3. We have heard both the parties. In this case origi....