Karnataka Electricity Board vs Cce on 8 July, 1999
He maintained that the ratio of the judgments cited before the Commissioner was relevant. He further relied upon the following judgments in which it was held that cutting, drilling and punching roles and bending, pointing etc. of duty paid raw material did not amount to manufacture. (1) Karnataka Electricity Board v. CCE, Bangalore 1999 (105) ELT 328, and (2) Vindya Paper Mills Ltd. v. CCE, Aurangabad .