2011 (4) TMI 1309

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....s prayed for is granted. 2. The learned counsel for the petitioners have shown to the Courtthe stainless steel iron rod with a gauge of 12 mm and the stainlesssteel wire made therefrom with the gauge of 0.80 mm and submittedthat the stainless steel wire is an entirely different product (whichis commercially also known as a different product) from the stainlesssteel rod and thereafter submitted ....

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....e from mild steel rod.  (iii) The Apex Court has approved of the decisions of the Tribunalin Vishvaman Industries v. Commissioner of Central Excise, 2001 (127)ELT 155, Jyoti Engg. Corporation v. Collector of Central Excise, 1989(42) ELT 100 = 1990 (30) ECR 607 (Cegat) and M/s Hind Enterprises,but all those cases also dealt with drawing of mild steel wire frommild steel rod. On the other ha....

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....placed on the decision of the Apex Court inEmpire Industries Ltd. v. Union of India, 1985 (2) ELT 179 = 1985 ECR1169 (SC) = ECR C 797 SC wherein the court held that it is thetransformation of a matter into something else and that somethingelse is question of degree, whether that something else is adifferent commercial commodity having its distinct character, use andname and commercially known as s....

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....004. Till then, without prejudice tothe rights and contentions of the parties, the respondents shallpermit the petitioners to pay the excise duty on stainless steelwires manufactured out of stainless steel hot rolled black wire rodswith all other consequential benefits and liabilities includingCenvat credit in accordance with the Rules. 5. It is clarified that pendency of this petition does not....