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2017 (6) TMI 319 - AT - Central ExciseManufacture - activity of manufacturing Steel Tubular Poles - demand has been confirmed against the appellant holding that the process undertaken by the appellant does not amount to manufacture relying on the decision of the Hon’ble Apex Court in the case of Hindustan Poles Corporation [2006 (3) TMI 2 - SUPREME COURT], where it was held that the activity of the appellants of merely joining of three pipes, one with other, of different dimensions to obtain a desired length can by no stretch of imagination be brought within the category of manufacture - whether the activity undertaken by the appellant is same as in the case of M/s Hindustan Poles Corporation or not? - Held that: - the process undertaken by the appellant is not the same process in the case of the M/s Hindustan Poles Corporation Wherein, the process is only joining of three different length of pipes but in the case in hand, 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 make it pole and on the top on the pole a cap is fixed. As the process undertaken by the appellant altogether different from the process undertaken by the M/s Hindustan Poles Corporation - In that circumstance, the decision of the M/s Hindustan Poles Corporation cannot be relied on in the facts and circumstances of the case, therefore, the activity undertaken by the appellant results in a new distinct product with distinct identifiable product - the appellant has correctly availed the benefit of exemption N/N. 56/2002 - appeal allowed - decided in favor of appellant.
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