https://www.taxtmi.com/caselaws?id=167552 Cold drawn wires dispatched for manufacture of welded mesh remained marketable goods classifiable as wires, notwithstanding cutting into lengths for use as line wires or cross wires. Cutting to length did not convert them into semi-finished goods for welded mesh; they retained the character of raw material used in further manufacture. Consequently, the wires were outside the Rule 56B procedure under the Central Excise Rules, 1944, and the claimed benefit was rejected. The governing principle is that a marketable input does not become semi-finished merely because it undergoes sizing for the next manufacturing stage. en-us Mon, 22 Apr 1985 00:00:00 +0530 Wed, 24 Dec 2014 12:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167552 Cold drawn wires dispatched for manufacture of welded mesh remained marketable goods classifiable as wires, notwithstanding cutting into lengths for use as line wires or cross wires. Cutting to length did not convert them into semi-finished goods for welded mesh; they retained the character of raw material used in further manufacture. Consequently, the wires were outside the Rule 56B procedure under the Central Excise Rules, 1944, and the claimed benefit was rejected. The governing principle is that a marketable input does not become semi-finished merely because it undergoes sizing for the next manufacturing stage. Case-Laws Central Excise Mon, 22 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167552