2000 (10) TMI 389

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..... (T)]. The issue involved in this appeal filed by M/s. Vishvaman Industries, is whether the process of drawing wire of lesser gauge from wire rods in coil form amounts to manufacture so as to attract levy of Central Excise duty. 2. Shri J.S. Agarwal, learned Advocate submitted that the Appellants are engaged in the process of cold drawing of wire of iron/steel of lesser gauge as per the req .....

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..... ) E.L.T. 698 (T). Finally the learned Advocate mentioned that the appeal filed by the Commissioner against the decision in Premier Winding Wires case has been dismissed by the Supreme Court as reported in 2000 (119) E.L.T. A242. 3. Shri M.P. Singh, learned DR reiterated the findings as contained in the impugned Order in which it was mentioned that the decision in the case of Jyoti Engg. Corporat .....

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..... he matter may be remanded to the Commissioner for readjudication with the direction to pass a speaking Order after considering the nature of raw material and various decisions of the Tribunal Supreme Court. 4. We have considered the submissions of both the sides. It has not been rebutted by the Revenue that the raw material received by the Revenue was in coil form. The process adopted by the A .....

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