9911796707
TMI Blog1996 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. This appeal is directed against the Order-in-Appeal No. HN-636/B-II-289/86, dated 28-10-1986 of Collector of Central Excise (Appeals), Bombay. 1.(i) The issue relates to admissibility of otherwise of exemption to steel wires made from wire rods during the period 10-8-1980 to 23-10-1980. 2. Arguing for the appellants, the Learned Advocate submits that they received steel wire rods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der this Notification was not admissible. Actually these wire rods can be considered to have been made from billets. In this connection, he cites the Tribunal s Order Nos. 38 39/86-B1 in their own case where the Tribunal held in their favour. He also refers to clarification issued by CBEC under Circular No. 2/91-CX 4 according to which the CBEC accepted the Tribunal s decision and clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es through intermediate agency of wire rods. As held by Tribunal in the aforesaid case steel wires are never made directly from billets. In order to make steel wires billets have to be converted into steel rods and these steel rods in turn are converted into steel wires. This intention appears to have been clarified through subsequent amendment of the Notification on 7-4-1981 which allowed this ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et bars listed in (ii) of paragraph 1 of Notification No. 206/63-C.E. But if a billet went into production of a wire rod and the wire rod then went into drawing wire, we can trace the beginning of that wire to that billet; the wire was made from the billet even though a wire rod appeared midway . 5. After citing from CEGAT s order referred to earlier CBEC conveyed to the field formations that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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