https://www.taxtmi.com/caselaws?id=97382 Conversion of duty-paid double paper-covered wire into coils for transformer repair was treated as not creating a new and distinct commodity. The Tribunal followed earlier precedent that winding the wire into coils does not amount to manufacture, and the same reasoning was applied to the allegation that the coils were captively used after manufacture. On that basis, the activity was regarded as outside the central excise charging provision, and no duty was leviable. en-us Thu, 04 Oct 2001 00:00:00 +0530 Mon, 16 Jan 2012 14:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97382 Conversion of duty-paid double paper-covered wire into coils for transformer repair was treated as not creating a new and distinct commodity. The Tribunal followed earlier precedent that winding the wire into coils does not amount to manufacture, and the same reasoning was applied to the allegation that the coils were captively used after manufacture. On that basis, the activity was regarded as outside the central excise charging provision, and no duty was leviable. Case-Laws Central Excise Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97382