TMI Blog1996 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... aces coils in repairing transformers. Respondent has been submitting price lists, in relation to coils (though it is said that the practice has been stopped since the last few years). The dispute before the Assistant Collector was as to whether the excise duty paid by the Board while purchasing copper wires and in regard to which Modvat Credit was availed, should be deducted from assessable value of the wires made into coils in the unit. The Assistant Collector took the view that the Modvat Credit cannot be deducted from the cost of inputs. In some of the appeals, respondent raised the contention that the price lists were being submitted on an erroneous impression or on the suggestion of the department and actually there is no manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in Order Nos. 1002-1003 of 91-A, dated 26-11-1991, Order Nos. 178 179 of 1992, dated 28-4-1992 and Order Nos. 6 to 14 of 1995, dated 19-12-1994. The Tribunal considered the process of conversion of wire into coil as stated by the Collector namely that the wire would be wound on wiring machine as per specification and insulation paper inserted between each layer of wire and the coils so prepared is treated with insulating varnish. The Tribunal held that wire was arranged in coil with insulation and there was no manufacture involved. 5. The question of binding nature or relevance of a decision of a taxing authority has been considered elaborately by the High Court of Delhi in J.K. Synthetics Limited and Others v. Union of India and Othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification lists without reference to the earlier decisions of the Tribunal, probably on misapprehension or, as is alleged, on the suggestion of the excise authority. We are, therefore, satisfied that the matter requires a proper examination by the jurisdictional Assistant Commissioner. 8. In the above view we do not consider the controversy relating to deduction of the duty element of the input from the valuation. If they are not exigible the question of valuation would not arise. The question would arise only if it is held, that the process adopted by the respondent amounts to manufacture . The matter regarding such deduction has been heard by a Larger Bench of the Tribunal in Dai Ichi Karkaria Limited v. CCE, Pune case and order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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