1997 (6) TMI 229 - AT - Central Excise

Summary

The Revenue filed an appeal against the Commissioner (Appeals) decision granting benefit of Notification No. 47/84-C.E. to winding wires of copper manufactured by the respondents. The Revenue argued that the wire rods used were not duty paid, but the Tribunal found that the winding wires were indeed made from wire rods and that exemption from duty on the wire rods satisfied the conditions of the notification. The appeal by the Revenue was rejected.