PRACHI INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE CHANDIGARH

JUDGEMENT

(1.) THESE civil appeals are filed by the assessee under Section 35-L of the Central excise Act, 1944 (for short, "1944 Act") and are against Final Order No. 3-7/2002-B dated 4. 1. 2002 in Appeal NO. E/2042-2046/2001-B and Final Order No. 120/04-B dated 19. 1. 04 in Appeal No. E/1558/03-B passed by CEGAT. By the impugned orders CEGAT has allowed appeals filed by the Revenue. By the impugned 'decision CEGAT has held that the process of swaging undertaken by the assessee on swaging machine on duty paid ms tubes falling under Heading 73. 06 of the schedule to the Central Excise and Tariff Act, 1985, amounts to "manufacture" within the meaning of Section 2 (f) of the 1911 Act.

(2.) FOR the sake of convenience we reproduce hereinbelow facts mentioned in Civil Appeal nos. 3621-25 of 2002 (lead matter ).

(3.) AT the outset, it may be reiterated that MS tubes bought by the assessee from its manufacturers falls under Heading 73. 06 and the Revenue seeks to demand duty once again under the same heading by treating the process of swaging as "manufacture". Accordingly, we quote hereinbelow chapter Note 3 in Chapter 73 which covers "articles of Iron and Steel" : "in relation to pipes and tubes of heading Nos. 73. 04, 73. 05 and 73. 06, the process of drawing or redrawing shall amount to 'manufacture'. "