2026-VIL-450-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Manufacture - conversion of GI wire into barbed wire and chain link mesh - Whether amounts to "manufacture" under Section 2(f) of the Central Excise Act, 1944 – HELD - The Adjudication Authority is directed to examine afresh whether the process of conversion of GI wire into barbed wire and chain link mesh amounts to "manufacture" as per the definition under Section 2(f) of the Central Excise Act, 1944. The Tribunal observed that this issue needs to be examined in detail based on the facts and circumstances of the case - The impugned orders are set aside and remanded for de-novo adjudication to Adjudication authority - Branded goods - whether goods can be considered as branded based on the brand name "Tata Wiron" printed on the raw material (GI wire) used for manufacture – HELD - The Adjudication Authority shall re-examine the issue of whether the goods can be considered as bearing a brand name solely on the ground that the raw material used by the Appellant (GI wire) is embossed with the brand name "Tata Wiron" - SSI exemption - whether the unit is located in a rural area to avail the benefit of SSI exemption under Notification No. 8/2003-CE – HELD - The finding of the Appellate Authority regarding the issue of whether the premises is located in a rural area is contradictory and needs to be re-examined by the Adjudication Authority. The burden of proving the eligibility for the SSI exemption is on the Respondent, which needs to be properly examined.
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