2000 (5) TMI 1023 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram v. Shri V.K. Agrawal, held that the process of reduction of dimension or gauge of wire rods by cold rolling does not amount to manufacture. The Tribunal cited previous decisions to support this conclusion and set aside the demand of duty and penalty, allowing the appeal. (Citation: 2000 (5) TMI 1023 - CEGAT, New Delhi)