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1. After the processing pipe/tube a distinct product comes into being which is known in the commercial parlance as steel tubular pole which has character and was distinct...

2. Manufacture - the dia-meter of the pipes are different and the same has been joined by the process of swaging. Moreover, the pipes were welded with the base plate to...

3. Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of...

4. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

5. Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT

6. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

7. Rate of Tax - “High Mast poles” - the product of the petitioner could be defined under entry No.30 (v) of Part II of Schedule II of “Iron and Steel”, which also...

8. Rate of tax - Pre-painted Galvanized Steel Metal Sheets - The pre-painting of iron and steel may be for different reasons mainly, to protect the iron and steel from...

9. Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture -...

10. Exemption to Clearance of MS Specials to the water supply projects - The production is the same, manufacturing and the process is the same and excise duty is liable on...

11. CENVAT credit - Payment of duty on non-excisable goods - demand of differential amount between CENVAT credit taken on MS wire and the 8% paid by them on MS wire made out...

12. Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down...

13. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

14. Manufacture of "pipes" and "pipe fittings" - benefit of exemption is admissible only to "pipes" and not to "pipe fittings"

15. Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - ...