https://www.taxtmi.com/caselaws?id=94137 Drawing wire from 8mm coil-form wire to 7mm diameter and cutting it does not amount to manufacture for central excise purposes because the process does not create a new and distinct product. Under Chapter 74, wire is treated as distinct from rods or bars mainly by its form, and the input remained wire in coil form throughout. The reasoning follows earlier decisions that redrawing wire from a thicker gauge to a thinner gauge is only a change in size, not the emergence of a commercially new excisable commodity. No central excise duty is attracted on that basis. en-us Tue, 10 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94137 Drawing wire from 8mm coil-form wire to 7mm diameter and cutting it does not amount to manufacture for central excise purposes because the process does not create a new and distinct product. Under Chapter 74, wire is treated as distinct from rods or bars mainly by its form, and the input remained wire in coil form throughout. The reasoning follows earlier decisions that redrawing wire from a thicker gauge to a thinner gauge is only a change in size, not the emergence of a commercially new excisable commodity. No central excise duty is attracted on that basis. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94137