https://www.taxtmi.com/caselaws?id=97292 Modvat credit was unavailable for MS pipes and MS galvanised pipes bought from the market and subjected only to hydrotesting, inspection, socketing, fitting PP caps and packing, because those activities did not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The pipes remained the same final goods and were not inputs used in or in relation to the manufacture of a distinct product, so Rule 57A did not apply. For the same reason, the deeming provisions in Rules 12 and 13 could not assist the assessee. The denial of credit and the consequential penalty were upheld. en-us Thu, 06 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97292 Modvat credit was unavailable for MS pipes and MS galvanised pipes bought from the market and subjected only to hydrotesting, inspection, socketing, fitting PP caps and packing, because those activities did not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The pipes remained the same final goods and were not inputs used in or in relation to the manufacture of a distinct product, so Rule 57A did not apply. For the same reason, the deeming provisions in Rules 12 and 13 could not assist the assessee. The denial of credit and the consequential penalty were upheld. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97292