2000 (10) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M.P. Singh, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Vishvaman Industries, is whether the process of drawing wire of lesser gauge from wire rods in coil form amounts to manufacture so as to attract levy of Central Excise duty. 2. Shri J.S. Agarwal, learned Advocate submitted that the Appellants are enga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Co., 1999 (34) RLT 321 (CEGAT) and Premier Winding Wires & Conductors v. CCE, 2000 (115) E.L.T. 698 (T). Finally the learned Advocate mentioned that the appeal filed by the Commissioner against the decision in Premier Winding Wires case has been dismissed by the Supreme Court as reported in 2000 (119) E.L.T. A242. 3. Shri M.P. Singh, learned DR reiterated the findings as contained in the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s manufacture under Section 2(f) of the Central Excise Act. The learned D.R. requested that the matter may be remanded to the Commissioner for readjudication with the direction to pass a speaking Order after considering the nature of raw material and various decisions of the Tribunal & Supreme Court. 4. We have considered the submissions of both the sides. It has not been rebutted by the R....