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TMI Blog2007 (2) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri T.C. Rajadas, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The adjudicating authority has confirmed demand of duty of over Rs. 25.00 crores against the appellants in respect of coal tar enamel coated and polyethylene-coated pipes cleared by them during the period August 2004 to March 2005 and has adjusted Cenvat credit amount of over Rs. 18.00 crores against such dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered to be 'manufacture' upto 17-4-2006. It was only with effect from 18-4-2006 that Heading No. 73.06 became a part of Note 5 to Chapter 73. This Chapter Note provided a fiction of "manufacture" for the process of coating pipes and tubes with cement or polyethylene or other plastic material. Prior to 18-4-2006, such pipes and tubes of Headings 73.04 & 73.05 only were considered to be "manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a taxable service. If the demand of duty is held to be sustainable, the above Service tax will have to be set off against that demand. It is pointed out that, in another case of the same assessee, a similar set-off was allowed by the Bench vide Stay Order No. 155/2007, dated 13-2-2007 passed in Appeal No. 928/2006. 3. Learned SDR opposes the present application on the strength of the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice did not rake up any such classification dispute. The final order of the Tribunal cited by learned Consultant is apparently applicable to the issue arising before us in the present case. Therefore, the appellants can claim strong prima facie case against the demand raised on them in the impugned order. We have also taken note of the fact that an amount of Rs. 2.00 crores was paid by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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