2000 (3) TMI 548

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..... Roychowdhury, Advocate, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. Revenue being aggrieved with the order passed by the Collector (Appeals) has preferred the present appeal. 2. Respondents are engaged in the manufacture of copper winding wire and claimed exemption in respect of the same under the provisions of Notification No. 69/86, dated 10-2-1986. The said notific .....

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..... the respondents for the manufacture of winding wires which were cleared without payment of duty in terms of Notification No. 69/86. No credit of duty paid on the wire rods was availed by the respondents. As such it is the contention of the respondents that since wire rod is the specified input in the notification on which duty has been discharged by them and the Modvat credit of the said duty has .....

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..... y duty on the wire rods which were otherwise exempted. Such duty paid wire rods have been used in the manufacture of winding wires and no credit of duty has been availed by the respondents. Thus the two conditions of the notification stand duly satisfied. As such we do not find any reason to interfere with the order of the Collector (Appeals). Revenue s appeal is accordingly rejected. - - TaxTM .....

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