1998 (3) TMI 458 - AT - Central Excise

Summary

The Commissioner of Central Excise, Mumbai filed an appeal against the disallowance of deemed credit on copper wire bars. The Tribunal found that the wire bars fell under Heading 7403.12 and were eligible for deemed credit. The appeal was allowed. The respondents proved that the wire bars received were copper wire bars, and the appeal against them was rejected.