TMI Blog2017 (6) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... rporation 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diameter into the pipe with bigger diameter and similarly one end of the third Pipe is inserted into the top end of two joined pipes. These two joints are swaged with the help of Swaging Machine and are welded with the help of Welding Machine. The top of joined pipe, so obtained, is capped and the bottom is welded with a base plate. The resultant product is painted and is cleared under the nomenclature as Steel Tubular Pole . 3. The Revenue is of the view that the said activity does not amount to manufacture, therefore, the appellant is not entitled to avail the benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. Accordingly, the proceedings were initiated against the appellant to deny the benefit of said notification. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sides, we find that the short issue involved before us is that whether the activity undertaken by the appellant is same as in the case of M/s Hindustan Poles Corporation( Supra) or not? 8. We have gone through the decision of the Hon ble Apex Court in the case of M/s Hindustan Poles Corporation (Supra) wherein the Hon ble Court recorded the process. 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 also the process neither change the basic identity or original character of pipes nor makes it a new marketable product leading to manufacture as defined under Section 2(f) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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