https://www.taxtmi.com/caselaws?id=90502 Converting steel pipes of different dimensions into electric poles by welding and fixing nuts and bolts was treated as a process that did not alter the essential character of the goods. The material remained pipes, albeit of greater length and capable of the same use, and the Department produced no substantial evidence to show a change in identity. Applying the principle that joining pipes or tubes in this manner does not make them cease to be iron and steel pipes or tubes under Item 26AA(ii), the process was held not to amount to manufacture, and the Department's appeal failed. en-us Mon, 15 Jun 1998 00:00:00 +0530 Fri, 07 Oct 2011 17:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90502 Converting steel pipes of different dimensions into electric poles by welding and fixing nuts and bolts was treated as a process that did not alter the essential character of the goods. The material remained pipes, albeit of greater length and capable of the same use, and the Department produced no substantial evidence to show a change in identity. Applying the principle that joining pipes or tubes in this manner does not make them cease to be iron and steel pipes or tubes under Item 26AA(ii), the process was held not to amount to manufacture, and the Department's appeal failed. Case-Laws Central Excise Mon, 15 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90502