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2017 (10) TMI 68

Head Note:
Whether iron wire obtained from iron rods is a separate and distinct commodity from iron rods so as to make the same taxable separately over and above the sales tax already paid on iron rods?

Held that: - reliance placed in the case of COLLECTOR OF CENTRAL EXCISE Versus TECHNOWELD INDUSTRIES [2003 (3) TMI 123 - SUPREME COURT OF INDIA], where it was held that Merely because there are two separate entries does not mean that the product becomes excisable. The product becomes excisable only if there is manufacture - iron rods and iron wires are one and the same commodity - appeal dismissed - decided against Revenue.


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