S.L. Peeran, Member (J)

1. The appellants have filed the above two captioned appeals under Section 35B of the Central Excises & Salt Act, 1944 (hereinafter referred to as 'Act'), challenging the validity and correctness of the Orders-in-appeal No. HN 994/B III - 432/86, dated 3-4-1987 and No. HN-1003/B III - 435/86 (File No. V-2(68) 95/35, dated 3-4-1987 respectively, passed by the Collector (Appeals), Bombay. As the question of law and points for determination are the same, except for difference in period, both the appeals were heard together and they are being disposed of by this common order :-

2. Briefly stated, the facts leading to these appeals are that the appellants are structural engineers engaged in the process of fabrication of the structures. They take job work from customers and mainly of M/s. Garden Reach Ship Builders & Engineering Limited, who supply the raw materials to them. They carry on fabrication work of cutting and bending the raw materials supplied by their customers and the same are returned to them as semi-finished structures. There is no manufacture and semi-finished structures are not goods. On this question of whether the job activity undertaken by t