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<h1>Tribunal allows appeal, wire drawing not manufacturing under Central Excise Act.</h1> <h3>NAIL & ALLIED PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI</h3> NAIL & ALLIED PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI - 2002 (147) E.L.T. 1178 (Tri. - Chennai) The appeal was filed by M/s. Nail & Allied Products, Chennai, challenging the Commissioner's decision. The Tribunal held that drawing wire from wire rods does not amount to manufacture. The Tribunal referred to previous cases and the Central Excise Act, concluding that the appeal is allowed.