2012 (8) TMI 691

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....d the appeals filed by the respective assessee/respondents against respective order in original and set aside the duty demand based upon the denial of cenvat credit availed by the respondents.   2. The respondents are manufacturers of steel tubular poles falling under 7308 90 70 of the schedule to the Central Excise Tariff Act, 1985. They during the relevant period had cleared the final products i.e. steel tubular poles on payment of duty and they also availed cenvat credit on the inputs used for manufacture of tubular pole. 3. The manufacturing process carried out in respect of steel tubular pole is that the manufacturer procures duty paid M.S. Black pipes/tubes of different diameters. These pipes/tubes are cut into sizes as req....

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....l. 6. It is against the aforesaid order in appeal passed by the Commissioner (Appeals), the department has preferred these appeals. 7. The question which arises for determination in these appeals are - - (a) whether the process of production of the pole cleared by the respective respondent amounts to manufacture so as to invite levy of excise duty. (b) if the production of pole does not amount to manufacture whether the department is justified in denying the cenvat credit to the respondent despite of their having accepted excise duty on the goods cleared by the respondents. 8. Learned Shri R.K. Verma, A.R. for the appellant has referred to the judgment of the Supreme court in the matter of Hindustan Pole Corporation (supra) and sub....

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....rties. The first question which requires determination is whether or not electric poles cleared by the respondent are the result of manufacturing process. In this regard , it is necessary to have a look on the process of fabrication of the electric pole. Admittedly, for fabrication of electric pole, an assessee procures MS black pipes/tubes of different diameters. Those pipes/steel tubes are cut into the required sizes and the top portion of the pole is fabricated on swaging machine which swages the pipe of higher diameter on lower diameter. After top and middle portions swaging is done, the bottom portion is swaged with the middle portion and pole of desired size is manufactured. Thereafter, the swaged portion is welded and the steel tubul....