https://www.taxtmi.com/caselaws?id=190408 The Tribunal held that the process of making PVC insulated winding wires amounts to 'manufacture' for duty payment purposes. It was determined that the exemption for PVC insulated winding wires requires the input wire to exceed 6mm cross-sectional diameter. The Tribunal invoked the extended period for duty demand due to the suppression of facts regarding input wire dimensions. Modvat credit on inputs was granted as the exemption was denied. A penalty was imposed for misstatement of facts, adjusted based on allowed Modvat credit, and the duty demand was restricted to PVC winding wires made from wires not exceeding 6mm cross-sectional diameter. en-us Tue, 06 Oct 2015 00:00:00 +0530 Tue, 14 Feb 2017 18:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190408 The Tribunal held that the process of making PVC insulated winding wires amounts to 'manufacture' for duty payment purposes. It was determined that the exemption for PVC insulated winding wires requires the input wire to exceed 6mm cross-sectional diameter. The Tribunal invoked the extended period for duty demand due to the suppression of facts regarding input wire dimensions. Modvat credit on inputs was granted as the exemption was denied. A penalty was imposed for misstatement of facts, adjusted based on allowed Modvat credit, and the duty demand was restricted to PVC winding wires made from wires not exceeding 6mm cross-sectional diameter. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190408