2011 (4) TMI 839

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). The issue required to be decided in the present appeals is as to whether the activity of bending of pipes carried out by the appellant would amount to process of manufacture or not.   2. The Commissioner (Appeals), while deciding against the appellant, ....