TMI Blog2016 (11) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... Copper Rod and Copper Wire. I do not find any merits with the above distinction made by the Id Appellate Authority. It is the process of drawing of wire which has been held to be a non-manufacturing activity, whether of Iron and Steel or Wire of Copper. The ratio of the law declared by the Supreme Court would be fully applicable in respect of Copper Wire also. In fact the Board vide its Circular No. 720/36/2003 -CX dated 29/5/2003, has withdrawn its earlier Circular No. 570/7/2001 -CX dated 16/2/2001 which held to the contrary. The issue of insulation stand settled by laying down that the same does not amount to manufacture. Varnishing of Copper Wire which lead to Supper Enamelled Copper Wire is for the purposes of increasing the conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osited an amount of ₹ 46,558/- on the clearances of ₹ 2,90,989/- made against seven Bills as per register maintained by him. His further statements were recorded and it was revealed that he had cleared Copper Wire and Super Enamelled Copper Wire worth ₹ 19,96,740/- involving Central Excise duty amounting to ₹ 3,19,478/- in a clandestine manner against parallel invoices without payment of Central Excise duty as they were not entitled for exemption under Notification No. 8/2003-CE dated 01.03.2003 as they opted for payment of full rate of duty during the financial year 2002-2003 Accordingly, a show cause notice dated 31 .3.2004 contemplating recovery and penal action was issued to the appellants which was disposed of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the facts and circumstances of the case and various submissions made by the appellants. I find that the appellants were engaged in the manufacture of two products name/y Copper Wire and Super Enamelled Copper Wire and they have challenged the impugned order on the grounds that the process of drawing of Copper wire from thicker gauge to thinner gauge is not a process of manufacture in view of the Judgement in the matter of CCE Vs. Technoweld Industries - 2003 (155) ELT 209 (SC). l find that said judgement had dealt with the such process in respect of Rod and wire or Iron and Steel falling under Chapter Heading Nos. 7213 and 7217 respectively and not ratio of the said judgement cannot be applied to the Copper Road and Copper wire falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and penalties imposed by the adjudicating authority are therefore upheld. 4 Accordingly the commissioner (Appeals) rejected the appeals and hence the present appeals. 5. After hearing both the sides I find that the issue is required to be decided is as to whether drawing of Copper Wire from Thicker Gauge to Thinner Gauge and Varnishing of the same for the purpose of insulations would amount to manufacture or not. It is seen that the issue is decided by the Hon'ble Supreme Court in the case of Techno Weld Industries referred (supra). However Commissioner (Appeals) has distinguished the said judgment on the ground that in the case of Techno Weld it was wire of the Iron and iron-rod whereas in the present case it is Copper Rod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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