2003 (6) TMI 261 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, Lenzohm Electrical Engg. Pvt. Ltd., stating that the insulation of electrical wire does not amount to manufacture as it does not change the nature or purpose of the wire. The appeal by the department was dismissed. (Citation: 2003 (6) TMI 261 - CESTAT, MUMBAI)