Whether drawing of iron and steel wires from wire rods amounts to manufacture - Central Excise - F. No. 139/03/2001-CX.4

Circular F. No. 139/03/2001-CX.4 Dated 18-6-2001 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Whether drawing of iron and steel wires from wire rods amounts to manufacture - I am directed to refer to your letter No.** dated on the above-mentioned subject and to say that the matter has been examined. The Hon'ble Supreme Court vide their order dated 3-1-2001 have admitted Civil Appeal against CEGAT Order No. 85/2000-B, dated 13-1-2000 in the case of Technoweld Industries v. C.C.E., Jaipur. In the circumstances, it is not proposed to withdraw Board's Circular No. 570/7/2001-CX, dated 16-2-2001. ** (1) letter dated 26-4-2001. (2) VWMA/2001-2002, dated 28-4-2001. (3) FEII/01/1789, dated 3-5-2001. SERVICE TAX