https://www.taxtmi.com/caselaws?id=51491 The Tribunal set aside the Commissioner's order, ruling in favor of M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes. It held that the units should not be treated as one entity for excise duty purposes, emphasizing the independent nature of M/s. Shakti Steel Pipes engaged in galvanization. The Tribunal concluded that galvanization does not amount to manufacture, based on established legal principles and previous decisions, and clarified that the cost of galvanization should not be included in the cost of black pipes cleared from M/s. Shakti Tubes Ltd.'s factory. en-us Mon, 18 Feb 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51491 The Tribunal set aside the Commissioner's order, ruling in favor of M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes. It held that the units should not be treated as one entity for excise duty purposes, emphasizing the independent nature of M/s. Shakti Steel Pipes engaged in galvanization. The Tribunal concluded that galvanization does not amount to manufacture, based on established legal principles and previous decisions, and clarified that the cost of galvanization should not be included in the cost of black pipes cleared from M/s. Shakti Tubes Ltd.'s factory. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51491