2007 (12) TMI 65

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....the order of the Commissioner (Appeals) No. 297/97(178-Raj) CE/Commr(A)/Ahd, dt. 3-6-1997.    2. Heard both sides.     3. The relevant facts, in brief, are as follows :-   (a) The appellant purchased cast Iron scraps arising out of machining and boring of casting of iron and steel products from the open market. Such scrap was subjected to the proc....

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....m Rs.25000/- to Rs.5,000/- but otherwise upheld the order of the Original Authority. 4. Ld. Advocate for the appellant brings to our notice the order of the Tribunal in their own case reported in 1997 (94) E.L,T. 359 (Tri.) wherein dutiability of the cast iron powder relating to the earlier period, has been decided against them. However, he relies on the clarification on the same issue contained ....

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.... the name of the raw materials and finished products as known in the common trade parlance, and with the above processes no new commodity emerges, besides, its character and usage also remain the same. Since there is no essential difference between the original commodity and the processed commodity, and since the identity, usage, character all remain the same, it cannot be considered as manufactur....