2000 (3) TMI 1103

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....ember (T) 1. The Collector of Central Excise (Appeals), Mumbai while disposing of the appeal filed by the Department had confirmed the view taken by the adjudicating authority that the mild steel, channels, angles, plates duly cut, drilled or painted/galvanized will not be considered as manufactured products. He relied upon the Tribunal's decision in the case of Collector of Central Excise, B....

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....(88) E.L.T. 407 (Tribunal) wherein it had been held that the processes of cutting and punching of holes in angles, channels, etc. would not amount to the process of manufacture. The Tribunal had relied upon their earlier decision and had also referred to the decision of the Supreme Court in the case of Moti Laminates Pvt. Ltd. v. C.C.E., Ahmedabad - 1995 (76) E.L.T. 241 (S.C.). As regards the galv....