9911796707
TMI Blog2006 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Kang, Vice-President]. Revenue filed this miscellaneous application for early hearing of the appeal. The application for early hearing is allowed. 2. Heard both sides. Appellant filed this appeal against the adjudication order passed by the Commissioner, Central Excise, Jaipur. 3. The appellants were undertaking the process of drawing wires from the wire rods. Appellants were avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are drawing wire from wire rods, the activity which has been held not amounting to manufacture by the Supreme Court in the case of C.C.E. v. Technoweld Industries - 2003 (57) RLT 383 (SC)=2003 (155) E.L.T. 209 (S.C.). It has been held by the Supreme Court that initially the product was wire rod and ultimate product is also wire and all that is done is that the gauge of the rod is made thinner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11D are not satisfied in case of both the Appellants. Firstly they are not liable to pay duty under the Central Excise Act, as the process undertaken by them does not amount to manufacture and the duty under the Central Excise Act is levied only on the activity of manufacture. Once they are not liable to pay duty the question of satisfying requirement of Section 11D does not arise as it canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 11D as it is not the manufacturer of the concerned goods. Thus provisions of Section 11D are not attracted in the present matters. Accordingly both the appeals are allowed to this extent. 4. We find that the issue involved in this appeal is covered by the decision of this Tribunal in the case of Shree Krishna Industries. The impugned order is set aside and the appeal is allowed. (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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