2017 (11) TMI 1793

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...., DR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The appellant is engaged in the manufacture of MS spirally welded pipes falling under Chapter Headings 7305 and 7204 of Central Excise Tariff [Act,] 1985. For manufacturing the said pipes, HR coils are taken, the fish and tail of such coils are cut and then the remaining coil is subjected to different stages of continuou....

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....not amount to manufacture as held by the Hon'ble Delhi High Court in the case of Faridabad Iron and Steel Traders Association v. Union of India - 2004 (178) E.L.T. 1099 (Del.) which is also maintained by Hon'ble Supreme Court. He also submitted that such scrap has not arisen in the course of manufacture of pipes and hence, not liable to payment of duty as held by the Tribunal in the case of Univer....

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....nufacture of pipes, we note that the cutting away of the uneven edge of the HR pipes cannot be considered as an independent process unconnected with manufacture of pipes. It is a process carried out by way of preparation in the continuous process leading to the finished product i.e. pipes. There is no dispute that the pieces of HR coils which are cut away are nothing but scrap. Such scrap has to b....