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2012 (5) TMI 410 - CESTAT, KOLKATAAvailability of Cenvat Credit - Manufacturing process - Section 2(f) of central excise - fabrication of Steel Tubular Poles - process of cutting MS black pipes according to the required length, swaging of the pipes, the pipes of different diameters are then welded and then painting of the same in the steel tube section. - held that:- the processes of swaging and welding carried out by the applicant result into manufacture of tubular poles and pipes of different sizes within Section 2 (f) of CEA, 1944. - prima facie case for total waiver of pre deposit of duty and penalty.
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