https://www.taxtmi.com/caselaws?id=3039 The Appellate Tribunal CESTAT, Kolkata held that manufacturing wires from wire rods does not amount to manufacture under Central Excise law, thus no Excise duty is payable. The demand under Section 11D against the appellants was deemed inapplicable as they were not obligated to pay Excise duty. The impugned order was overturned, and the appeal was decided in favor of the appellants. en-us Fri, 27 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3039 The Appellate Tribunal CESTAT, Kolkata held that manufacturing wires from wire rods does not amount to manufacture under Central Excise law, thus no Excise duty is payable. The demand under Section 11D against the appellants was deemed inapplicable as they were not obligated to pay Excise duty. The impugned order was overturned, and the appeal was decided in favor of the appellants. Case-Laws Central Excise Fri, 27 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3039