https://www.taxtmi.com/caselaws?id=53613 The Tribunal concluded that Section 11D of the Central Excise Act did not apply to the appellants, as they were not manufacturers liable to pay duty. The process of drawing wires from wire rods did not constitute manufacture, as per the Supreme Court's ruling. Consequently, the Tribunal allowed both appeals, exempting the appellants from the duty recovery under Section 11D. en-us Thu, 30 Dec 2004 00:00:00 +0530 Wed, 19 Jun 2024 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53613 The Tribunal concluded that Section 11D of the Central Excise Act did not apply to the appellants, as they were not manufacturers liable to pay duty. The process of drawing wires from wire rods did not constitute manufacture, as per the Supreme Court's ruling. Consequently, the Tribunal allowed both appeals, exempting the appellants from the duty recovery under Section 11D. Case-Laws Central Excise Thu, 30 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53613