https://www.taxtmi.com/caselaws?id=103626 Drawing wire of a lesser gauge from wire rods in coil form was treated as not amounting to manufacture under section 2(f) of the Central Excise Act, 1944. The settled Tribunal view on this process had already been affirmed by the Supreme Court, which declined to entertain the Revenue's challenge, and the contrary position in the present matter could not stand. The operative effect is that the process remains outside the scope of manufacture for central excise purposes, with the assessee succeeding. en-us Thu, 30 Aug 2001 00:00:00 +0530 Fri, 24 Feb 2012 10:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103626 Drawing wire of a lesser gauge from wire rods in coil form was treated as not amounting to manufacture under section 2(f) of the Central Excise Act, 1944. The settled Tribunal view on this process had already been affirmed by the Supreme Court, which declined to entertain the Revenue's challenge, and the contrary position in the present matter could not stand. The operative effect is that the process remains outside the scope of manufacture for central excise purposes, with the assessee succeeding. Case-Laws Central Excise Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103626