ORDER
Jyoti Balasundaram, Member (J)
1. In this batch of cases which are heard together and disposed of by this common order, the Commissioner of Central Excise has confirmed a total duty demand of Rs. 12,40,842/- on Copper and Aluminium coils fabricated by the appellants out of Aluminium and Copper wires and strips duly insulated with paper, cotton or enamelled in reels/bobbins and drums for winding as transformer coils and utilised captively in the repair of electric transformers within their own workshop.
2. On hearing both the sides, we find that the issue stands settled in favour of the assessees by the Tribunal’s decision in their own case vide Final Order No. E/ 275/93-B1, dated 24-9-1993 in which the Tribunal has followed its earlier order in the case of Punjab Electricity Board v. Collector of Central Excise, 1989 (44) E.L.T 340 in coming to its conclusion that the process adopted by the appellants of converting aluminium/copper winding and strips into transformer coils, is not a process of manufacture so as to give rise to any duty liability. The Punjab Electricity Board order has also been followed by the Tribunal in the case of Collector of Central Excise, Chandigarh v. SDO Coils Fabrication, 1996 (87) E.L.T 262. Following the ratio of the above orders, we hold that the appellants are not liable to pay any duty, set aside the impugned order and allow the appeals.