https://www.taxtmi.com/caselaws?id=85133 Intermediate wire produced during successive drawing and captively used to manufacture electrical wires and cables does not become independently excisable where it remains wire and acquires no distinct name, character or use. Excise duty arises only upon manufacture of a new commodity; captive consumption alone does not create a separate levy. The duty demand was therefore unsustainable on merits. Extended limitation also could not apply because wilful suppression or intent to evade duty was not established, making the demand beyond the normal period untenable. en-us Thu, 20 Oct 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85133 Intermediate wire produced during successive drawing and captively used to manufacture electrical wires and cables does not become independently excisable where it remains wire and acquires no distinct name, character or use. Excise duty arises only upon manufacture of a new commodity; captive consumption alone does not create a separate levy. The duty demand was therefore unsustainable on merits. Extended limitation also could not apply because wilful suppression or intent to evade duty was not established, making the demand beyond the normal period untenable. Case-Laws Central Excise Thu, 20 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85133