https://www.taxtmi.com/caselaws?id=84765 The Tribunal held that the conversion of wire into coils by the respondent did not amount to "manufacture" attracting excise duty. It emphasized that the process involved did not constitute manufacturing under the Central Excises and Salt Act, 1944. The Tribunal set aside the orders of the Assistant Collector and Collector (Appeals), remanding the cases for further proceedings to properly examine the matter. The appeals were allowed, ruling in favor of the respondent. en-us Wed, 03 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 15:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84765 The Tribunal held that the conversion of wire into coils by the respondent did not amount to "manufacture" attracting excise duty. It emphasized that the process involved did not constitute manufacturing under the Central Excises and Salt Act, 1944. The Tribunal set aside the orders of the Assistant Collector and Collector (Appeals), remanding the cases for further proceedings to properly examine the matter. The appeals were allowed, ruling in favor of the respondent. Case-Laws Central Excise Wed, 03 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84765