https://www.taxtmi.com/caselaws?id=50329 The Tribunal upheld the Commissioner (Appeals) decision, ruling that galvanisation of M.S. Pipes by M/s. Shakti Steel Pipes does not constitute manufacture, hence no duty payment is required. The Tribunal found no evidence of mala fide intent to evade duty, noting the separate registrations and independent operation of the entities. Despite the Revenue's arguments of unity between the two units, the Tribunal differentiated this case from past judgments and rejected the Revenue's appeals. en-us Thu, 31 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50329 The Tribunal upheld the Commissioner (Appeals) decision, ruling that galvanisation of M.S. Pipes by M/s. Shakti Steel Pipes does not constitute manufacture, hence no duty payment is required. The Tribunal found no evidence of mala fide intent to evade duty, noting the separate registrations and independent operation of the entities. Despite the Revenue's arguments of unity between the two units, the Tribunal differentiated this case from past judgments and rejected the Revenue's appeals. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50329