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    <title>2002 (2) TMI 885 - CEGAT, NEW DELHI</title>
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    <description>Re-drawing copper wire of less than 6 mm from copper rods was treated as not amounting to manufacture, because the settled position and the appellate and Supreme Court rulings relied on supported that view. No contrary authority was produced to displace the existing legal position. The Revenue&#039;s challenge therefore failed.</description>
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      <description>Re-drawing copper wire of less than 6 mm from copper rods was treated as not amounting to manufacture, because the settled position and the appellate and Supreme Court rulings relied on supported that view. No contrary authority was produced to displace the existing legal position. The Revenue&#039;s challenge therefore failed.</description>
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