2006 (10) TMI 373

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..... pondent. [Order per : S.L. Peeran, Member (J)(Oral)]. This appeal arises from Order-in-Appeal No. 114/2006-C.E., dated 31-3-2006. The appellants are manufacturers of steel tubes and pipes and undertaken the process of welding, grinding, straightening, cutting and facing. They were clearing the pipes on payment of duty. They had taken certain credit on the invoices. The Department directe .....

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..... ustries v. CCE, Rajkot - 2003 (159) E.L.T. 456 (Tri-Mumbai) (iv) Syndet India v. CCE, Navi Mumbai - 2004 (166) E.L.T. 349(Tri.-Mumbai) (v) CCE, Indore v. M.P. Telelinks Ltd. - 2004 (178) E.L.T. 167 (Tri.-Del.) 2. The learned Counsel also relies on the Apex Court judgment in the Sl. No. (i) cited above, which has settled the similar issue. He submits that it also leads to revenue neutra .....

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