Varanasi ChaIn Industries and Vs. Cce

Varanasi ChaIn Industries and vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 29, 2005

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Citation: sooperkanoon.com/40930
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, N T C.N.B.
Decided On: Nov 29, 2005
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Varanasi ChaIn Industries and

Respondent

Cce

Legal References

Reported In: (2006)(105)ECC57

Excerpt

1. the common issue involved in these appeals, therefore, are being taken up together. in this case, the issue is whether drawing of wires from the wire rods amounts to manufacture.2. the appellant relied upon the decision of the hon'ble supreme court in the case of cce v. technoweld industries to submit that this process does not amount to manufacture. the contention of revenue is that during the process of drawing of wire from wire rods the wire of thickness of 8mm was also come into existence which are not exempted from payment of duty. we find that appellants are merely engaged in the drawing of wire from wire rods and in view of the decision of the hon'ble supreme court in the case of technoweld (supra), we find that this process does not amount to manufacture.therefore, the impugned order is set aside and appeals are allowed.

Full Judgment

1. The common issue involved in these appeals, therefore, are being taken up together. In this case, the issue is whether drawing of wires from the wire rods amounts to manufacture.

2. The appellant relied upon the decision of the Hon'ble Supreme Court in the case of CCE v. Technoweld Industries to submit that this process does not amount to manufacture. The contention of revenue is that during the process of drawing of wire from wire rods the wire of thickness of 8mm was also come into existence which are not exempted from payment of duty. We find that appellants are merely engaged in the drawing of wire from wire rods and in view of the decision of the Hon'ble Supreme Court in the case of Technoweld (Supra), we find that this process does not amount to manufacture.

Therefore, the impugned order is set aside and appeals are allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Varanasi ChaIn Industries and vs Cce Same Subject Service Tax Same Judge S Kang, Vice, N T C.N.B.