CCE Vs. BANSAL HIGH CARBON P. LTD. AND

JUDGEMENT

(1.) The Appeals filed by Revenue though arising out of different orders yet the issue being the same were heard together and are being disposed of by this common order. The issue for decision in these two appeals is whether drawing of wire from wire rods amounts to manufacture or not for purpose of levy of duty.

(2.) The facts of the case briefly stated are that the respondent are engaged in the manufacture of non -alloy steel wires. They surrendered their registration No. stating that drawing of wire from wire rods does not amount to manufacture. Department alleged that drawing of wire from wire rods amounts to manufacture and therefore, duty is payable.

(3.) Smt. Nita Lai Bhutalia, learned SDR for Revenue submits that learned Commissioner (Appeals) has relied on the Order No.1839/2000 -B dated 20.10.2000in the case of Mis Vishvaman Industries v. C.C.E., Delhi -I