https://www.taxtmi.com/caselaws?id=96512 Cutting, drilling, punching and pressing galvanized pipes into earth pipes amounted to manufacture because the processed goods emerged as a distinct commercial commodity with a different name, character and use. On that basis, duty paid on clearance of the earth pipes was not treated as erroneous payment, so refund was denied. The note follows the connected appeals approach that transformation into earth pipes satisfied the manufacture test and foreclosed restitution of the duty paid. en-us Fri, 03 Mar 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96512 Cutting, drilling, punching and pressing galvanized pipes into earth pipes amounted to manufacture because the processed goods emerged as a distinct commercial commodity with a different name, character and use. On that basis, duty paid on clearance of the earth pipes was not treated as erroneous payment, so refund was denied. The note follows the connected appeals approach that transformation into earth pipes satisfied the manufacture test and foreclosed restitution of the duty paid. Case-Laws Central Excise Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96512