1998 (1) TMI 142

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..... am, Member (T)]. In this appeal filed by M/s. Jayesh Electricals, Vadodara, the only issue for our consideration is whether the process involved in covering the cable wire as received from outside with paper by the appellants amounted to the process of manufacture. The appellants were bringing cable wire and were coating it by paper. The Collector (Appeals), Central Excise in his order dated .....

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..... n unmitigated fallacy to say that the subject commodity after having been assessed once and levied to duty, must pay that duty again if any process, incidental or ancillary, is carried out on it . This was a reference to the Assistant Collector s observation that the process of covering bare copper or aluminium wire amounted to an incidental or ancillary process of bringing into existence a new pr .....

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..... er strips with varnish bonded glass fibre did not amount to the process of manufacture. The Adjudicating Authority in this case had observed that by coating cable wire with paper additional safety was provided to the insulation. We do not consider that that alone could be an adequate ground for deciding the excisability of the product in question. The Appellate Authority had also referred that the .....

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