Electroplating of duty paid M.S. wire not manufacturing per CEGAT, New Delhi. Precedent: Gujarat Steel Tubes Ltd. v. State of Kerala.

The Appellate Tribunal CEGAT, New Delhi held that electroplating of duty paid M.S. wire does not constitute manufacturing. The Revenue's appeal was dismissed, citing the Supreme Court's precedent in Gujarat Steel Tubes Ltd. v. State of Kerala, 1989.

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The Appellate Tribunal CEGAT, New Delhi ruled that the process of electroplating of duty paid M.S. wire does not amount to manufacture. The appeal filed by the Revenue was rejected based on the Supreme Court's decision in Gujarat Steel Tubes Ltd. v. State of Kerala, 1989.

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