TaxTMI 
TaxTMI 
2012 (5) TMI 410
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....ri B.B. Agarwal, Commr. (A.R.) Per DR. D.M. MISRA This is an application for waiver of pre deposit of Cenvat credit of Rs.59,54,585/- , Education Cess of Rs.1,22,207/- and Secondary & Higher Education Cess amounting to Rs.35,960/- and penalty of Rs.2,85,57,378/- imposed under Section 11AC of the Central Excise Act, 1944. 2. Briefly stated facts of the case are that th....
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....ut by the applicant is not a process of manufacture within the meaning of Section 2(f) of the Central Excise Act. 4. The Ld. Consultant appearing for the applicant submitted that they were carrying out the process of swaging as well as process of welding of the pipes. It is his submission that the process of swaging has been considered by the Hon ble Apex Court in the case of Prachi Indust....
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....cess of welding of different pipes amount to manufacture as defined under section 2 (f) of the Central Excise Act, 1944. 5. Per contra, the Ld. A.R. (Commissioner) has reiterated the findings of the adjudicating authority. He has submitted that so far as processes employed by the applicant, it does not result into a distinct commodity having a distinct character and use. The pipes remained....