2004 (7) TMI 250

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....eeran, Member (J)]. - The appellant is a PSU unit who has challenged the correctness of the Order-in-Original Nos. 25 & 26/2002 dated 30-8-2002. The appellants are manufacturers of Iron and Steel falling under Chapter Heading 72 of the Schedule to Central Excise Tariff Act. They had sold the goods at factory gate as well as at various stock yards (21 in all) located all over the country. The goods....

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....ture and hence in terms of large number of citations cited by them the charges collected by them from their customers for cutting and bending was not required to be added to the assessable value. They also submitted that the demands were time-barred. However, the Commissioner has not agreed with their pleas nor he has agreed with the ratio of the judgments cited by them. He also held that the dema....

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....g Engineer, TNEB [2001 (131) E.L.T. 510]. He submits that the ratio of the judgment cited by him clearly applies to the facts of the case. He further submits that the judgments rendered by the Tribunal in the case of Castrol India Ltd. (supra) [2004 (166) E.L.T. A45 (S.C.)] has been confirmed by the Apex Court. He also submits that the Savita Chemicals Ltd. case (supra) has also been confirmed ....

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.... (supra) that the process of cutting and bending is not a process of manufacture as decided by the Tribunal in the said judgments which is based on large number of earlier orders and Supreme Court rulings. Therefore, the activity of cutting and bending not being a process of manufacture the charges collected for the same is not required to be added in the assessable value. Be that as it may, even ....