2010 (3) TMI 429

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..... [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 41/GRM/CE/JPR-I/2007, dated 15-2-2007. 2. Heard both sides. 3. The relevant facts are that the appellants are engaged in the manufacture of steel tubes and pipes. They used various inputs like CR Sheets, HR Sheets, Plastic Granules, Steel tubes, Brass Tubes, etc. The present dispute relates to Steel Tubes and Pi....

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....ts reported in 2005 (184) E.L.T. 194 (Tribunal-Delhi). On appeal by the Department, the Commissioner (Appeals) set aside the order of the Original Authority and allowed the appeal. He held that the Tribunal's order dated 18-2-2005 relates to earlier period concerning interpretation of Rule 57F(4). 4. Ld. Advocate submits that the steel tubes and pipes were subject to certain processes and finally....

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....g and electroplating does not amount to manufacture and does not result in emergence of a new excisable product other than the raw materials used. In the absence of special definition relating to manufacture treating such cutting and electroplating as amounting to manufacture, the submission on behalf of the Department merits consideration and acceptance. On the same ground, if no new product emer....