Drawing of Wire Rods Does Not Amount to Manufacture

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....ng of Wire Rods Does Not Amount to Manufacture Subject: Central Excise - Whether drawing of wire from wire rod amounts to manufacture under section 2 (f) of Central Excise Act, 1944. I am direct....

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.... such process does not amount to manufacture. 3. In view of the above judgements, it has been decided to withdraw the instructions contained in Circular No. 570/7/2001-CX. dated 16.2.2001. 4. Fi....