2006 (1) TMI 419

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....e Appellant. Shri K.S. Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from the Order-in-Appeal No. 80/2004 (H-l) CE dated 30-8-2004. The Revenue has proceeded to confirm the demand on the ground of shortages in the stock weighed on eye estimate. The appellants contended that the drawing of wire from wire rods does not amount to the process of m....

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..... On a careful consideration of the matter, we notice that the appellants were carrying out the activities of drawing wire from wire rods. In terms of the Apex Court judgment and Board Circular No. 720/36/2003.CX dated 29-5-2003 cited by the Revenue, the process of drawing wire from wire rods does not amount to manufacture. Therefore demand of duty does not arise. With regard to the shortages....