https://www.taxtmi.com/caselaws?id=123759 Drawing or redrawing pipes and tubes did not amount to manufacture for the period before 1-3-1997, because Chapter Note 3 to Chapter 73, which deemed that process to be manufacture, took effect only from that date. Section 2(f) of the Central Excise Act, 1944 was not sufficient by itself to treat the activity as manufacture for the earlier period. The same principle applied in decisions on drawing wire from wire rods was treated as equally applicable to pipes and tubes, and the assessee succeeded for the prior period. en-us Wed, 29 Aug 2007 00:00:00 +0530 Sat, 02 Feb 2013 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123759 Drawing or redrawing pipes and tubes did not amount to manufacture for the period before 1-3-1997, because Chapter Note 3 to Chapter 73, which deemed that process to be manufacture, took effect only from that date. Section 2(f) of the Central Excise Act, 1944 was not sufficient by itself to treat the activity as manufacture for the earlier period. The same principle applied in decisions on drawing wire from wire rods was treated as equally applicable to pipes and tubes, and the assessee succeeded for the prior period. Case-Laws Central Excise Wed, 29 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123759