TaxTMI 
TaxTMI 
2006 (3) TMI 612
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....[Order per : S.S. Kang, Vice-President]. - Revenue filed this miscellaneous application for early hearing of the appeal. The application for early hearing is allowed. 2. Heard both sides. Appellant filed this appeal against the adjudication order passed by the Commissioner, Central Excise, Jaipur. 3. The appellants were undertaking the process of drawing wires from the wire rods. App....
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....des. Both the Appellants are drawing wire from wire rods, the activity which has been held not amounting to manufacture by the Supreme Court in the case of C.C.E. v. Technoweld Industries - 2003 (57) RLT 383 (SC)=2003 (155) E.L.T. 209 (S.C.). It has been held by the Supreme Court that initially the product was wire rod and ultimate product is also wire and "all that is done is that the gauge of th....
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....acting the provisions of Section 11D are not satisfied in case of both the Appellants. Firstly they are not liable to pay duty under the Central Excise Act, as the process undertaken by them does not amount to manufacture and the duty under the Central Excise Act is levied only on the activity of manufacture. Once they are not liable to pay duty the question of satisfying requirement of Section 11....