2017 (6) TMI 319

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....Hindustan Poles Corporation reported in 2006 (196) ELT 400 (SC). 2. The facts of the case are that the appellant is engaged in the activity of manufacturing Steel Tubular Poles and the process of manufacturing has been explained as under: 2. A study of manufacturing processes carried out by the Noticee in its factory to manufacture Steel Tubular Poles revealed that they are procuring duty paid ms Black Pipes/Tubes of different diameters which is claimed to be the only input. Noticee straightens these pipes, if required, with the help of Straightening Machine and thereafter three pipes of different diameters are joined together to obtain desired length by inserting one end of the pipe of smaller diameter into the pipe with bigger....

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....efore, the appellant has correctly availed the benefit of exemption Notification No. 56/2002 and he prayed that the impugned order is to be set aside. 5. On the other hand, the Ld. AR opposed the contention of the ld. Counsel and submits that the appellant is engaged in the activity of welding of the pipes and the same has been discussed by the Hon'ble Apex Court in the case of M/s Prachi Industries (Supra), it has been held that the said activity undertaken by the appellant is same as in the case of M/s Hindustan Poles Corporation (Supra), therefore, the impugned order is to be upheld. 6. Heard both the sides and considered the submissions. 7. On careful consideration of submissions made by both the sides, we find that the short i....