2007 (12) TMI 56

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....der: (a) The pre-inspected steel pipes having positive thickness is kept on the pipe carriage and clamped hydraulically on the rear carriage and clamped in the front. (b) The radius of bend is fixed at defined radius by adjusting the radius by adjusting the radius area and front clamp. The pipe is marked for bend length and initial thickness/hardness measure (c) The pipe is then heated so that the process of bending pipes shall be started slowly by pushing forward and carried out at a controlled speed. The bending operation is stopped at the specified angle of bends and pre-determined bend length. The bend is removed from the machine and is kept on inspection platform for inspection. (d) On completion of bending and testing (as per clie....

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....ancillary services and the assessee would be liable to pay service tax on the same. The appellant stand registered with the Service Tax Department w.e.f. December, 2004 and being service tax payer on the said activities and such stand accepted by the Revenue. This fact is also indicating that the activity undertaken by the appellant does not amount to manufacture attracting any duty of excise. In any case, it has been pleaded before us that the bended pipes has also been held to be pipes by the Hon'ble High Court of Madras in the case of M/s. Indian Hume Pipe Co. Ltd. [2006 (203) E.L.T.197 (Mad.)] and as such conversion of pipe into pipes cannot be said to be giving raise to any new identifiable product. 4. After hearing ld. SDR, who reite....

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.... decision in the case of Artson Engineering Ltd. - 2004 (169) E.L.T. 36 (T), Tega India Ltd - 2004 (164) E.L.T. 390 (S.C.), Thungabhadra Steel Products Ltd. - 1998 (98) E.L.T. 334 (Kar.) relied upon by the Sr. Counsel for the Appellants is well founded to call for setting aside the duties arrived at on the Appellants in these cases." 5.  The said order seems to have been accepted by the Revenue as no challenge or reversal of the same is reported by the Revenue. Further in the case of M/s Bendtech Metals Pvt. Ltd. (Order Nos. A/345-348/WZB/2005/CII/EB, dt. 9-8-2005, the Tribunal, on an identical issue, has taken note of the decision in the case of M/s. True Forge Pvt. Ltd. [2003 (159) E.L.T. 1175 (Tri.-Del.)] and in the case of M/s. Bh....