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Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
CESTAT held that drawing and re-drawing copper products did not constitute "manufacture" under the Central Excise Act as it did not create a new and distinct product. The Tribunal determined that thickness above 0.15mm was the key factor for classification under heading 7409, not weight or dimensional reduction. Drawing/re-drawing is not specified as manufacturing for heading 7409 products, only for heading 7411. The adjudicating authority improperly relied on selective portions of panchanama evidence while ignoring contradictory parts. Following Technoweld Industries (SC), which established that drawing wire from wire rods does not amount to manufacture, the Tribunal set aside the impugned order and allowed the appeal.
CESTAT held that drawing and re-drawing copper products did not constitute "manufacture" under the Central Excise Act as it did not create a new and distinct product. The Tribunal determined that thickness above 0.15mm was the key factor for classification under heading 7409, not weight or dimensional reduction. Drawing/re-drawing is not specified as manufacturing for heading 7409 products, only for heading 7411. The adjudicating authority improperly relied on selective portions of panchanama evidence while ignoring contradictory parts. Following Technoweld Industries (SC), which established that drawing wire from wire rods does not amount to manufacture, the Tribunal set aside the impugned order and allowed the appeal.
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