2001 (5) TMI 297 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondent, stating that the process of drawing wire from wire rods does not amount to manufacture. This decision was supported by previous Tribunal rulings and a Supreme Court dismissal of a civil appeal by the Revenue. The appeal by the Revenue was rejected, upholding the decision in favor of the assessee.