2000 (10) TMI 260 - AT - Central Excise

Summary

The legal judgment by the Appellate Tribunal CEGAT, New Delhi involved the issue of whether redrawing wire of 7mm diameter from wires in Coil form of 8mm diameter amounts to manufacture for Central Excise duty. The Appellants argued that this process does not create a new commercial product, citing precedent. The Respondents argued that a new product is created, changing the Tariff Heading and justifying Central Excise duty. The Tribunal ruled in favor of the Appellants, stating that redrawing wire does not constitute manufacture, based on definitions and previous decisions. Both appeals were allowed.