https://www.taxtmi.com/caselaws?id=361607 Redrawing duty-paid wire rods and tubes was treated as manufacture only if the finished product was proved to be wire in coil form; on the record, that proof was absent, so manufacture was not established. Non-filing of a declaration under the small scale exemption notification was regarded as a procedural lapse rather than a substantive bar, so the exemption could not be denied on that ground alone. A clandestine clearance allegation based only on transport documents and third-party records, without corroboration from the assessee's records or premises, was found unreliable and insufficient to sustain duty demand. en-us Tue, 22 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361607 Redrawing duty-paid wire rods and tubes was treated as manufacture only if the finished product was proved to be wire in coil form; on the record, that proof was absent, so manufacture was not established. Non-filing of a declaration under the small scale exemption notification was regarded as a procedural lapse rather than a substantive bar, so the exemption could not be denied on that ground alone. A clandestine clearance allegation based only on transport documents and third-party records, without corroboration from the assessee's records or premises, was found unreliable and insufficient to sustain duty demand. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361607