9911796707
TMI Blog1994 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically pin pointing at which gauge the same has been accounted for as a complete product, corroborated by evidence is not maintainable. Moreover, there is no indication that at such intermediate gauge the manufacturer have been considering the same as finished product and have actually transacted by way of sale and/or transfer. Thus, the charge against the said firm has not been sustained and I order accordingly. 2. Briefly stated the facts of the case are that M/s Raliwex India the respondents in this case are engaged in the manufacture of Electric Wires and Cables. The appellant manufactured 16,961.750 Kgs of bare Copper Wire upto 13 SWG from duty paid Copper Rod and captively used the said intermediate goods in their factory aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale; that intermediate products coming into existence in the course of manufacture are liable to be charged to Excise Duty even if used captively; that in this case distinct and different product falling under a distinct Central Excise Tariff Item has come into existence; that intermediate goods were fully manufactured and were covered by the provisions of Rules 9 and 49 of Central Excise Rules, 1944. Summing up his arguments, the ld. JCDR prayed that the impugned order may be set aside and demand for duty may be confirmed. 4. Sh. B. Saha, the ld. Advocate for the respondent submitted that under the Central Excise law duty is leviable on the goods. The goods should be so specified in the Central Excise Tariff and should be known to the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made, we find that in the process of manufacture of Wire finer than 14 SWG the Respondent was using 9 dies and if we considered the Wire passing through individual die as different wire of different cross-section as a new commodity then this wire shall have to discharge the burden of duty nine times which does not appear to be the intention of the law makers nor does it appear to be in-conformity with the law laid down by various Courts and the Tribunal. A lot of emphasis was laid down that under Rule 9, goods captively consumed become liable to duty; We refer to the relevant clarification to Rule 9, which reads :- Explanation. - For the purpose of this rule, excisable goods produced, cured or manufactured in any place and consumed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alloys, whether sheathed or unsheathed, the conductor of any core of which, not being one specially designed as a pilot core, has a sectional area not exceeding 1.5 square millimetres in the case of copper, or not exceeding 2.5 square milimetres in the case of aluminium or of not more than equivalent conductivity as of copper in the case of other metals and alloys. 20% Adv. 10% of basic duty chargeable (ii) All others. 10% Adv. - do- 7. Duty is levied and collected only when a new item is manufactured. When the Wire Rod passes through a die it is wire though it may have a different cross-section. Therefore, no new commodity vis-a-vis the final product in the intermediate stages comes i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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