TMI Blog2000 (8) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Archana Wadhwa, Member (J)]. After hearing both the sides we find that the following three issues arise in the present appeal. (i) Whether bevelled pipe bends, reducer pipe and pipe tee pieces, commonly known as pipe fittings and manufactured out of pipes can be said to be the result of manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 160 (Tribunal) wherein it has been held that conversion of duty paid pipes into small pieces known as pipe fittings is not manufacture and the pipe fittings cannot be made liable to further duty. 3. We have heard both the sides. The Commissioner in his impugned order has observed that as pipe fittings are result of complete transformation of full length pipes and the same are known distinctly by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion relating to manufacture. As such the findings of the Apex Court would remain equally valid under the new tariff also. The change in the physical shape and size of the pipes, adopted and modified for the purpose of specific use will not make the same as a product different than the parent product. 4. We do not see any reason to differ from the view taken by the earlier Bench of the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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