2004 (3) TMI 175

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....ber (T)]. - As part of a work contract, the appellants manufacture pipes. They also discharge excise duty on the pipes at the time of removal from the factory of manufacture. Subsequently, the pipes were subjected to some processes like coating inner and outer side in order to prepare them for use in water supply scheme. Coating was at the work site, away from the factory of manufacturer. The Cent....