https://www.taxtmi.com/caselaws?id=119934 Drawing wire from wire rod was treated as manufacture because the Taxation Laws (Amendment) Act, 2006 applied retrospectively to the relevant period and expressly covered that activity. As the show cause notices fell within the retrospectively covered period, the assessee had a strong prima facie case. On that basis, waiver of pre-deposit was granted and recovery was stayed. en-us Thu, 10 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119934 Drawing wire from wire rod was treated as manufacture because the Taxation Laws (Amendment) Act, 2006 applied retrospectively to the relevant period and expressly covered that activity. As the show cause notices fell within the retrospectively covered period, the assessee had a strong prima facie case. On that basis, waiver of pre-deposit was granted and recovery was stayed. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119934