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2014 (7) TMI 227 - AT - Central ExciseWaiver of pre-deposit - Manufacture - MS Pipes - cutting them into desired lengths as per specifications in Work Orders; welding flanges at both ends; in case of Tripod Sets, fitting flanges to the pipes and bends - Held that:- uniform principle is propounded that transformation of long/straight MS Pipes/Tubes, either by cutting them into smaller dimensions or conversion into different shapes/curves such as bends, elbows, ‘T’ pieces, ‘Y’ pieces, joints, blocks, caps, pipe fittings, flanges, unions or collars - does not amount to manufacture, warranting levy of excise duty, on treatment as manufacture - since the Petitioners seem to have made out a strong prima facie case, pre-deposit of the adjudicated liability would cause undue hardship to the Petitioners. For these reasons, we grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability, pending - Stay granted.
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