1992 (5) TMI 130

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....a, JDR, for the Respondents. [Order per: Ms. Jyoti Balasundaram, Member (J)]. - The short point for consideration in this appeal is whether coating of steel pipes with cement is a process of manufacture as envisaged by Section 2(f) of the Central Excises and Salt Act, 1944. 2. The appellants are manufacturers of cement-coated steel pipes out of duty-paid steel sheets. Such steel pipes were cla....