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TMI Blog2012 (5) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... rent diameters are then welded and then painting of the same in the steel tube section. - held that:- the processes of swaging and welding carried out by the applicant result into manufacture of tubular poles and pipes of different sizes within Section 2 (f) of CEA, 1944. - prima facie case for total waiver of pre deposit of duty and penalty. - Excise Appeal No.-673/2010 - - - Dated:- 19-3-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e section. 3. It is the case of the Revenue that such processes do not involve manufacture within the meaning of Section 2 (f) of the Central Excise Act, 1944 and hence the CENVAT credit availed by the applicant on inputs and the refund availed under Notification No. 32 of 99-CE dated 8/7/99 are irregular and accordingly show cause cum demand notice was issued to them for recovery of the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Hindustan Poles Corporation Vs. Commr. of Central Excise, Calcutta reported in 2006 (196) E.L.T. 400 (S.C.) relates to the fact of joining of three pipes of different diameters to obtain the desired length by the process of welding only. This judgment has been considered by the Hon ble Supreme Court in Prachi Industries case (supra) and distinguished. It is his submission that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. There is no dispute that MS black pipes manufactured by the applicant in their own factory are first subjected to the process of swaging and later welded to make the desired length of the pipes. The Hon ble Supreme court in Prachi Industries case (supra) have held that the process of swaging of pipes result into manufacture of poles/pipes and their Lordships in the said judgment distingui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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