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

2. Job Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not...

3. 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...

4. Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

5. Disallowance of depreciation of plant and machinery claimed - As per AO stainless pipes / tubes were never purchased by the assessee and the assessee took accommodation...

6. 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...

7. Classification of goods - Pipes and Couplings - Parts of A.C. or not - Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a...

8. Classification of goods - rate of tax - AI crate (Artificial Insemination Crate)/Travis - the product is nothing but a structure made of tubes, pipes of iron and steel....

9. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

10. Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the...

11. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

12. Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in...

13. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

14. Shearing and back-coating is not amounting to manufacture in Central Excise - SC

15. Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity...