https://www.taxtmi.com/caselaws?id=95000 The Tribunal ruled in favor of M/s. Vishvaman Industries, holding that the process of drawing wire of lesser gauge from wire rods in coil form does not amount to manufacturing for Central Excise duty. The Tribunal emphasized that excisability is determined by the manufacturing process rather than classification under the Tariff, citing precedents such as Indian Pin Mfg. Co. and Jyoti Engg. Corporation. As the process of cold drawing wire was found not to constitute manufacturing, the Tribunal allowed the appeal and set aside the Order. en-us Fri, 20 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95000 The Tribunal ruled in favor of M/s. Vishvaman Industries, holding that the process of drawing wire of lesser gauge from wire rods in coil form does not amount to manufacturing for Central Excise duty. The Tribunal emphasized that excisability is determined by the manufacturing process rather than classification under the Tariff, citing precedents such as Indian Pin Mfg. Co. and Jyoti Engg. Corporation. As the process of cold drawing wire was found not to constitute manufacturing, the Tribunal allowed the appeal and set aside the Order. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95000