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2017 (3) TMI 238 - AT - Central ExciseManufacture - activity of conversion of bare copper wire to winding wire by enamel insulation process - Held that: - drawing, cutting of the wire does not amount to manufacture at the relevant time - since the activity carried out by the appellant does not amount to manufacture no duty can be demanded from the appellant. Time limitation - job-work - Held that: - since the entire activity of supplying the bare copper wire by M/s. Crompton Greaves Ltd to the appellant and the process carried out by the appellant was very much in the knowledge of the department, there is no suppression of facts on the part of the appellant - demand is hit by limitation. Appeal allowed - decided in favor of appellant.
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