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of <h1>CEGAT Rules Coating Steel Pipes Not Manufacturing</h1> <h3>COMMR. OF C. EX., NEW DELHI-II Versus MANISH FABRICATORS & ALLIED PRODUCTS</h3> The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal, ruling that coating steel pipes with concrete does not constitute manufacturing. ... Rectification of mistake The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal, stating that coating steel pipes with concrete does not amount to manufacture. The Tribunal upheld its decision, citing precedent cases and holding that no error was found in the record.
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