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TMI Blog2004 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... Paresh M. Dave, learned Counsel for the petitioners seeks leave to delete prayer (A) and also the first part of prayer (E). Leave as prayed for is granted. 2.The learned Counsel for the petitioners have shown to the Court the stainless steel iron rod with a gauge of 12 mm and the stainless steel wire made therefrom with the gauge of 0.80 mm and submitted that the stainless steel wire is an enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inless steel wires out of stainless steel hot rolled black wire rods is materially different from the process of drawing mild steel wire from mild steel rod. (iii) The Apex Court has approved of the decisions of the Tribunal in Vishvaman Industries v. Commissioner of Central Excise, 2001 (127) E.L.T. 155, Jyoti Engg. Corporation v. Collector of Central Excise, 1989 (42) E.L.T. 100 and M/s. Hind E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld insofar as manufacturing of stainless steel wire from stainless steel rod is concerned. (iv) Reliance is also placed on the decision of the Apex Court in Empire Industries Ltd. v. Union of India, 1985 (20) E.L.T. 179 wherein the Court held that it is the transformation of a matter into something else and that something else is question of degree, whether that something else is a different comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for final disposal returnable on 16th February, 2004. Till than, without prejudice to the rights and contentions of the parties, the respondents shall permit the petitioners to pay the excise duty on stainless steel wires manufactured out of stainless steel hot rolled black wire rods with all other consequential benefits and liabilities including Cenvat credit in accordance with the Rules. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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