2008 (10) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri, Advocates, for the Appellant. Ms. Aruna Gupta, Advocate, Ms. Anil Katiyar and Shri P. Parrneswaran, Advocates, for the Respondent. [Order]. -This batch of Civil Appeals raise a question of law as to whether goods obtained in the process of dismantling of a ship such as angles, plates, rounds and heavy steel pipes etc. would constitute "manufacture" under Central Excise Act? It is the cas....