https://www.taxtmi.com/caselaws?id=114872 Drawing wire from wire rods was treated as not amounting to manufacture for the period in dispute, because the later insertion of Note 10 in Section XV of the Central Excise Tariff Act indicated that the activity was treated as manufacture only from the amended stage. As the goods were therefore not excisable during that period, the valuation dispute became irrelevant and the duty demand could not survive. Penalties based on the same demand were also unsustainable. en-us Mon, 24 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114872 Drawing wire from wire rods was treated as not amounting to manufacture for the period in dispute, because the later insertion of Note 10 in Section XV of the Central Excise Tariff Act indicated that the activity was treated as manufacture only from the amended stage. As the goods were therefore not excisable during that period, the valuation dispute became irrelevant and the duty demand could not survive. Penalties based on the same demand were also unsustainable. Case-Laws Central Excise Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114872