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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 ..... Sri B.B. Agarwal, Commr. (A.R.) Per DR. D.M. MISRA This is an application for waiver of pre deposit of Cenvat credit of Rs.59,54,585/- , Education Cess of Rs.1,22,207/- and Secondary & Higher Education Cess amounting to Rs.35,960/- and penalty of Rs.2,85,57,378/- imposed under Section 11AC of the Central Excise Act, 1944. 2. Briefly stated facts of the case are that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out by the applicant is not a process of manufacture within the meaning of Section 2(f) of the Central Excise Act. 4. The Ld. Consultant appearing for the applicant submitted that they were carrying out the process of swaging as well as process of welding of the pipes. It is his submission that the process of swaging has been considered by the Hon ble Apex Court in the case of Prachi Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess of welding of different pipes amount to manufacture as defined under section 2 (f) of the Central Excise Act, 1944. 5. Per contra, the Ld. A.R. (Commissioner) has reiterated the findings of the adjudicating authority. He has submitted that so far as processes employed by the applicant, it does not result into a distinct commodity having a distinct character and use. The pipes remaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o mere joining of pipes by the process of welding only and no swaging of pipes was involved. We find that prima facie by applying the ratio of the judgment of Hon ble Apex Court in Prachi Industries case (supra), 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. The applicant th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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