COLLECTOR OF CENTRAL EXCISE INDORE COLLECTOR OF CENTRAL EXCISE BOMBAY UNION OF INDIA Vs. MADHYAPRADESH ELECTRICALS LTD:DEVIDAYAL NON FERROUS INDUSTRIES PRIVATE LIMITED:DEVIDAYAL NON FERROUS INDUSTRIES PRIVATE LIMITED GUPTA MILLS COMPOUND BOMBAY:DEVIDAYAL ROLLING AND REFINERIES PRIVATE LIMITED

JUDGEMENT

(1.) Leave to appeal granted in Special Leave Petition (C) No. 407 of 1984

(2.) The point at issue in these Civils being the same, they can be disposed of by a common judgment. By way of illustration, the facts in the case of Madhya Pradesh Electricals Ltd. (CA No. 1046 of 1988 are set out.

(3.) The assessee manufactures copper and aluminium electrical conductors. It purchases duty paid wire rods of copper and aluminium of electrical grade and subjects them to the process of pickling and shaving. Thereafter, the wire rods are drawn to reduce their diameter. They are then passed through a wire flattening mill to obtain rectangular conductors. The conductors undergo the process of insulation.