2001 (10) TMI 334 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi heard an appeal filed by the Revenue against an order-in-appeal passed by the Commissioner (Appeals). The Tribunal held that the conversion of duty paid double paper covered wire into coils for use in transformer repair is not subject to duty as it does not amount to manufacture. The Revenue contended that the coils manufactured are different from the copper wires, but the Tribunal found no infirmity in the impugned order based on a previous decision. The appeal was rejected.