Drawing wire from wire rods is not manufacture under central excise law, following settled judicial approval of the process.

Drawing wire of a lesser gauge from wire rods in coil form was treated as not amounting to manufacture under section 2(f) of the Central Excise Act, 1944. The settled Tribunal view on this process had already been affirmed by the Supreme Court, which declined to entertain the Revenue's challenge, and the contrary position in the present matter could not stand. The operative effect is that the process remains outside the scope of manufacture for central excise purposes, with the assessee succeeding.

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Issues: Whether drawing wire of lesser gauge from wire rods in coil form amounts to manufacture under section 2(f) of the Central Excise Act, 1944.

Analysis: The process of drawing wire of lesser gauge from wire rods was held not to amount to manufacture. The prior Tribunal view on the same process had been affirmed by the Supreme Court, which found no justifiable ground to admit the Revenue's appeal and dismissed it. In view of that settled position, the contrary stand taken in the present matter could not be sustained.

Conclusion: The process does not amount to manufacture, and the appeal succeeds in favour of the assessee.

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