https://www.taxtmi.com/caselaws?id=125434 Drawing of wires from wire rods was treated as a potential non-manufacturing activity, but the applicability of that principle depended on the exact process actually undertaken by the assessee. Because the factual record did not clearly establish whether the activity was only thickness reduction by drawing or some other manufacturing process, the matter had to be verified afresh by the adjudicating authority. If the process was found to be mere drawing of wires, the duty demand could not be sustained, as such activity would not amount to manufacture for the relevant period. en-us Tue, 19 May 2009 00:00:00 +0530 Thu, 25 Oct 2012 11:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125434 Drawing of wires from wire rods was treated as a potential non-manufacturing activity, but the applicability of that principle depended on the exact process actually undertaken by the assessee. Because the factual record did not clearly establish whether the activity was only thickness reduction by drawing or some other manufacturing process, the matter had to be verified afresh by the adjudicating authority. If the process was found to be mere drawing of wires, the duty demand could not be sustained, as such activity would not amount to manufacture for the relevant period. Case-Laws Central Excise Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125434