ORDER
Shri G.A. Brahma Deva (Oral)
1. These are five appeals filed by the Revenue.
2. Heard both sides.
3. The issue relates to the question whether the impugned materials are excisable goods or not. According to the respondents, the process carried out by them is only cutting, bending and punching holes on duty paid MS Angles, Flats, Channels, etc. The process carried out in respect of the said items at no point change the physical composition. The revenue has filed these appeals on the ground that some more processes were carried out in addition to stated above.
4. We find that a similar issue has come up for consideration before the Tribunal. On considering the similar facts and circumstances, the Tribunal as per order no. 955 & 996/2001 dated 28.5.2001, has remanded the matter. In line with that order, this matter is also remanded.
5. Thus these appeals are disposed of.
(Pronounced and dictated in the open court)