1999 (5) TMI 185

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..... JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. The short point involved in this appeal filed by M/s. Indian Aluminium Cables Ltd., is whether penalty is imposable for non-maintenance of records of the intermediate product. 2. Shri Shekhar Vyas, ld. Advocate submitted that the appellants are bringing duty paid copper and aluminium rods which are being drawn into alumi .....

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..... . We have considered the submissions of both the sides. There is no dispute about the fact that wires which are drawn by the appellants out of copper and aluminium rods are used captively in the manufacture of insulated PVC Cables. There is no allegation also of any clandestine removal of the goods or even removal for home consumption as the goods are captively consumed and in the absence of any w .....

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