PRACHI INDUSTRIES Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the Adjudication order passed by the Commissioner of Central Excise.

(3.) The issue involved in this appeal is whether process of swaging undertaken by the appellants on mild steel tubes amount to manufacture. we find that this issue is already decision by the Tribunal in the appellant's own case CCE, Chandigarh -I Vs. M/s. Prachi Industries vide Final Order No. 3 -7/2002 -B dated 4.1.2002. In this case of Tribunal held that the process of swaging undertaken by the appellants on mild steel tubes amounts to manufacture and liable for central excise duty. In view of this decision of the Tribunal, we uphold the impugned order in this regard.