E/1558/03 B passed by CEGAT.
This point was number raised by the assessee before the Tribunal.
REPORTABLE CIVIL APPEAL NOS.3621 25 OF 2002 WITH Civil Appeal No.5401 of 2004 M s. Prachi Industries Appellant s versus Commissioner of Central Excise, Chandigarh.
M s. Prachi Industries is the small scale unit.
By the impugned orders CEGAT has allowed appeals filed by the Revenue.
It buys duty paid MS tubes from its manufacturers.
For the sake of companyvenience we reproduce hereinbelow facts mentioned in Civil Appeal Nos.3621 25 of 2002 lead matter .
After receiving MS tube from the manufacturers, the assessee cuts the same into requisite lengths.
Respondent s KAPADIA, J. These civil appeals are filed by the assessee under Section 35 L of the Central Excise Act, 1944 for short, 1944 Act and are against Final Order No.3 7/2002 B dated 4.1.2002 in Appeal No.
E/2042 2046/2001 B and Final Order No.120/04 B dated 19.1.04 in Appeal No.
The said MS tubes are classified under Heading 73.06 of the Schedule to the Central Excise and Tariff Act, 1985 for short, 1985 Act .
