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TMI Blog2017 (6) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the demand has been confirmed against the appellant holding that the process undertaken by the appellant does not amount to manufacture relying on the decision of the Hon'ble Apex Court in the case of Hindustan Poles Corporation reported in 2006 (196) ELT 400 (SC). 2. The facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Machine and are welded with the help of Welding Machine. The top of joined pipe, so obtained, is capped and the bottom is welded with a base plate. The resultant product is painted and is cleared under the nomenclature as Steel Tubular Pole . 3. The Revenue is of the view that the said activity does not amount to manufacture, therefore, the appellant is not entitled to avail the benefit of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of M/s Prachi Industries reported in 2008 (225) ELT 16 (SC) wherein it has been held that like process amounts to manufacture, therefore, the appellant has correctly availed the benefit of exemption Notification No. 56/2002 and he prayed that the impugned order is to be set aside. 5. On the other hand, the Ld. AR opposed the contention of the ld. Counsel and submits that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e process. The activity of the appellants of merely joining of three pipes. One with other, of different dimensions to obtain a desired length can by no stretch of imagination be brought within the category of manufacture also the process neither change the basic identity or original character of pipes nor makes it a new marketable product leading to manufacture as defined under Section 2(f) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat circumstance, the decision of the M/s Hindustan Poles Corporation (Supra) cannot be relied on in the facts and circumstances of the case, therefore, we hold that the activity undertaken by the appellant results in a new distinct product with distinct identifiable product. In that circumstance, it is held that the activity undertaken by the appellant amounts to manufacture, therefore, we hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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