2007 (7) TMI 151 - AT - Central Excise

Activity of manufacturing wire out of wire rod not comes within the meaning of manufacture under law Sec 11D have no application in case of appellant as he is not required to pay excise duty in respect of wire produced by them Demand is unsustainable

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that manufacturing wires from wire rods does not constitute manufacture under Central Excise law, so no Excise duty is required. The demand made under Section 11D against the appellants does not apply since they are not liable to pay Excise duty. The impugned order was set aside, and the appeal was allowed in favor of the appellants.