https://www.taxtmi.com/caselaws?id=123689 The case addressed the liability of duty on Copper wires manufactured by an EOU, emphasizing the conversion of Copper rods into wires as a manufacturing activity. The Tribunal ruled that duty under Section 3 of the Central Excise Act applies, with liability limited to duty payable for unproven input usage. It highlighted the need for uniform definitions of manufacture for EOU and DTA units and overturned a penalty for non-submission of a re-warehousing certificate due to lack of malicious intent. Compliance with procedural requirements was underscored to avoid penalties, ensuring duty payment on original inputs. en-us Mon, 12 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 12:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123689 The case addressed the liability of duty on Copper wires manufactured by an EOU, emphasizing the conversion of Copper rods into wires as a manufacturing activity. The Tribunal ruled that duty under Section 3 of the Central Excise Act applies, with liability limited to duty payable for unproven input usage. It highlighted the need for uniform definitions of manufacture for EOU and DTA units and overturned a penalty for non-submission of a re-warehousing certificate due to lack of malicious intent. Compliance with procedural requirements was underscored to avoid penalties, ensuring duty payment on original inputs. Case-Laws Central Excise Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123689