https://www.taxtmi.com/caselaws?id=117639 Drawing wire from wire rods does not amount to manufacture where the governing precedent and departmental circular recognise the process as non-manufacturing, so no duty liability arises on that activity. A demand based on stock shortage worked out only by eye estimate, without actual physical weighment or reliable verification, is unsustainable. On both grounds, the demand failed and the impugned order was set aside in full. en-us Tue, 17 Jan 2006 00:00:00 +0530 Mon, 25 Jun 2012 15:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117639 Drawing wire from wire rods does not amount to manufacture where the governing precedent and departmental circular recognise the process as non-manufacturing, so no duty liability arises on that activity. A demand based on stock shortage worked out only by eye estimate, without actual physical weighment or reliable verification, is unsustainable. On both grounds, the demand failed and the impugned order was set aside in full. Case-Laws Central Excise Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117639