2004 (3) TMI 175

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : C.N.B. Nair, Member (T)]. - As part of a work contract, the appellants manufacture pipes. They also discharge excise duty on the pipes at the time of removal from the factory of manufacture. Subsequently, the pipes were subjected to some processes like coating inner and outer side in order to prepare them for use in water supply scheme. Coating was at the work site, away from the factory of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated 3-1-2001 of the Central Board of Excise and Customs to show that the present duty demand is contrary to the legal position clarified in that Circular also. 3. We have perused the records and heard the learned SDR also. The method of valuation sought to be made in the present proceedings is clearly contrary to the aforesaid decision of the Supreme Court and the Circular of the C.B.E.& C. Such .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X