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1. Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT

2. Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture -...

3. CENVAT credit - packing materials and insulating materials are used for thermal insulation of the pipes and fittings in order to avoid heat loss - credit allowed - AT

4. 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...

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. Classification of goods - PVC Pipes - product is classifiable under 3917.39 i.e. the hollow pipes for which no other classification in the said chapter

7. Continuation of ADD imposed on the imports of Ductile Iron Pipes (DI Pipes) originating in or exported from China - sunset review investigation - Respondent or concerned...

8. Manufacture - In relation to the Pipes & Tubes of Heading 7304, 7305 and 7306 the process of coating with cement or polyethylene or other plastic materials shall amount...

9. Manufacture - Steel tubular poles joining of duty paid MS pipes of different diameters by welding and swaging - appellant's activity would amount to manufacture - AT

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