2000 (8) TMI 925 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that pipe fittings made from pipes do not constitute "manufacture" for excise duty. They cited a previous decision and held that the fittings are still considered pipes and not a new product. Therefore, the demand for duty on these items was rejected, and the appeal was allowed in favor of the appellants.