1997 (8) TMI 270 - AT - Central Excise

Summary

The case involves the manufacture of Aluminium Conductors Steel Reinforced (A.C.S.R.) using duty-paid steel wires. The appellants claimed exemption under Notification No. 208/83. The appellants argued that manufacturing stranded wires from duty-paid steel wires does not involve a dutiable process. The Tribunal rejected the appeal, stating that the steel wires were recognized as non-duty paid, so deemed credit was not permissible.