100% EOUs - Scope of the term 'manufacture' in notification No. 1/95-CE - Reg.

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....sentations have been received from assessees, on the scope of the term 'manufacture' used in the notification No. 1/95-CE dated 4.1.95. It has been represented that the benefit of the exemption nude notification No. 1/95- CE dated 4/1/95 is being denied to the 100% EOUs approved for the manufacture of welded galvanised steel pipes and tubes by galvanising of black MS pipes on the grounds that 'gal....

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....rticles'. The word 'articles' has a wider connotation than 'excisable goods'. The exemption under notification No. 1/95-CE is also applicable to "development of software" which being as intellectual activity, may not amount to 'manufacture' under the said section 2(f) of the Central Excise Act, 1944. 4. As per the proviso to rule 9(1) any clearance of 'excisable goods' from the place of their pr....