1991 (2) TMI 275

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..... of the Central Excise Rules, 1944. The appellant is a S.S.I. Unit manufacturing welded wire fabrications. They filed an application under Rule 57F(2) for movement of steel wires outside the appellant's factory for further processing such as cutting and welding and permission was not granted by the authorities below and aggrieved against the same the appellant has filed this appeal. 2. Shri A. Vijayaraghavan, Ld. Consultant for the appellant submitted that the appellant has filed the necessary declaration under Rule 57G declaring wire rods and wires as Modvat inputs and urged that the wire rods are subjected to the process of wire drawing resulting in thinner wires and the same would be cut into required lengths known as 'line wires' and 'c .....

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..... plete only after it is brought to the appellant's factory for end trimming and oil spraying which are essential processes in the completion of the manufacture of wire mesh. It was further urged that the Department does not stand to lose in any way by granting permission under Rule 57F(2) and Rule 57F will have to be liberally construed in the factual background of this case. 3. Shri Vedantham, the learned DR, urged that though the issue itself does not have any revenue implications so far as the Department is concerned, inasmuch as the finished product such as wire mesh is at the end of the job worker, Rule 57F(2) has no application. 4. We have carefully considered the submissions made before us. For the purpose of convenience we reproduc .....

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..... viz. the steel wire rods into wires of required diameter and the said wires are later sent to the job worker's premises for being formed into a wire mesh and the wire mesh returned by the job worker to the appellant's factory is stated to be subjected to the process of trimming and painting. The steel wires obtained from the wire rods after processing thereof are a separate excisable commodity falling under Tariff Heading 7213.90 and the final product i.e. the wire mesh or wire fabrics as described by the appellant also emerges as a separate excisable product. The appellants have sought for the facility under Rule 57F(2) for removal of the wire which emerges as a separate identical excisable commodity from the wire rods for despatch to the .....

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