1987 (5) TMI 294 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellants, M/s. Shree Venkata Durga Works, stating that duty cannot be demanded again on wire drawn from duty-paid wire rod. The Collector of Central Excise (Appeals) was mistaken in assessing the wire as dutiable under a different description. The Tribunal emphasized that manufacture must create a new excisable goods not previously charged to duty.