https://www.taxtmi.com/caselaws?id=334490 Drawing copper wire from a thicker gauge to a thinner gauge was treated as a non-manufacturing process, and the distinction sought to be made from precedents involving iron and steel was rejected. Varnishing the wire for insulation also did not create a new product, because copper wire remained copper wire and earlier tribunal rulings had already held that insulating copper wire is not manufacture. As the activity itself was not manufacture, central excise duty could not be sustained, penalties failed, and the question of small scale exemption did not survive. en-us Wed, 26 Oct 2016 00:00:00 +0530 Tue, 15 Nov 2016 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334490 Drawing copper wire from a thicker gauge to a thinner gauge was treated as a non-manufacturing process, and the distinction sought to be made from precedents involving iron and steel was rejected. Varnishing the wire for insulation also did not create a new product, because copper wire remained copper wire and earlier tribunal rulings had already held that insulating copper wire is not manufacture. As the activity itself was not manufacture, central excise duty could not be sustained, penalties failed, and the question of small scale exemption did not survive. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334490