2001 (5) TMI 297

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - E The issue in dispute in above appeal of the Revenue is whether the process carried out by the respondent of drawing wire from wire rods of 6 mm to 9 mm thickness, resulting in reduction of thickness, is a process of manufacture. The Additional Commissioner held that the wires are known by specific name different from their .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the above mentioned orders of the Tribunal there is another decision which has taken same view namely Vishvaman Industries v. CCE, Delhi reported in 2001 (127) E.L.T. 155 (Tri.) = 2001 (42) RLT 724. Civil appeal filed by the Revenue against this order has been dismissed by the Apex Court vide order, dated 19-3-2001 [2001 (131) A251 (S.C.)]. 3. Since the issue in dispute in this case stand .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X