https://www.taxtmi.com/caselaws?id=107597 Insulation of electrical wire during repair of transformer coils was considered not to amount to manufacture for central excise purposes because the process did not change the wire's essential character or use. Although the insulated portion was marketable, the wire remained an electrical conductor serving the same function before and after insulation. On that basis, the excise duty demand was unsustainable, and the assessee's challenge succeeded while the revenue's challenge failed. en-us Wed, 18 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 16:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107597 Insulation of electrical wire during repair of transformer coils was considered not to amount to manufacture for central excise purposes because the process did not change the wire's essential character or use. Although the insulated portion was marketable, the wire remained an electrical conductor serving the same function before and after insulation. On that basis, the excise duty demand was unsustainable, and the assessee's challenge succeeded while the revenue's challenge failed. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107597