https://www.taxtmi.com/caselaws?id=43821 Covering bare copper or aluminium electric wire with cotton or fibre-glass yarn did not amount to manufacture because the process did not change the wire's sectional area or produce a new commercially recognised article with a different name, character, or use. On the facts found by the appellate authority and affirmed by the Tribunal, the revenue failed to show any transformation into a distinct product. The process therefore was not manufacture, and no excise duty was payable on the wound wire. en-us Mon, 22 Aug 1994 00:00:00 +0530 Mon, 21 Jun 2010 13:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43821 Covering bare copper or aluminium electric wire with cotton or fibre-glass yarn did not amount to manufacture because the process did not change the wire's sectional area or produce a new commercially recognised article with a different name, character, or use. On the facts found by the appellate authority and affirmed by the Tribunal, the revenue failed to show any transformation into a distinct product. The process therefore was not manufacture, and no excise duty was payable on the wound wire. Case-Laws Central Excise Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43821