1998 (6) TMI 281 - AT - Central Excise

Summary

The appellate tribunal dismissed the appeal filed by the department against the order passed by the Collector (Appeals), Chandigarh. The issue was whether converting steel pipes into electric poles by welding/fixing nuts and bolts constitutes manufacturing. The tribunal agreed with the Collector that the activity does not amount to manufacturing, as the product remains a pipe even after welding. The decision was based on the Supreme Court's observation that such processes do not change the nature of the goods.