9911796707
TMI Blog2000 (7) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... by Notfn. No. 106/88-C.E., dated 1-3-1988. 2. Shri R.K. Sharma, ld. SDR, submitted that the Respondents purchase Copper rods/bars from the market which are being sent by them to the rolling mills for converting them into wire rods of 8 mm diameter; that on receipt of the wire rods the Respondents further reduce their gauge from 8 mm to less than 6 mm and thereafter these wires are enamelled for purpose of winding wires; that Notfn. No. 69/86 as amended provides 'NIL' rate of duty in respect of winding wires, if these are made from wire bars, billets of circular cross section, bars and rods or wires of maximum cross sectional dimension exceeding 6 mm of copper on which the duty of excise has already been paid at the rate of Rs. 6,200/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , submitted that the Department has not disputed the fact that they had started process of manufacture of winding wires by using wire rods of 8 mm diameter; that while interpreting the Notfn. No. 69/86 as amended, one has to take the raw material at its starting point and not at the last point when the finished product is being finally brought into existence. He emphasised that it has not been disputed by the Revenue itself that they started manufacturing winding wires out of wire rods of 8 mm diameter which has suffered duty at the rate of Rs. 6,200/- per tonne. He further mentioned that for manufacturing the winding wires it is a technical necessity that the gauge of the wire has to be reduced. As per ISI specification - 4,800 (Part II) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department in that case has not challenged that the wires were exempted from payment of duty. He, therefore, submitted that as all the conditions specified in the notification have been complied with the winding wires manufactured by them are exempted from duty under Notification No. 69/86. 5. Shri Upadhyay, ld. Advocate appearing for M/s. Triveni Conductors adopted the arguments advanced by Shri K.K. Anand and in addition relied upon the decision of the Supreme Court in the case of Indian Petrochemicals Corporation Ltd. v. CCE, Vadodara [1997 (92) E.L.T. 294 (S.C.)] wherein it was held that the exemption under Notfn. No. 27/89 is available in respect of entire quantity of raw material even if some non-specified articles emerged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the case of Hazari Trading Co., does not apply to the facts of the present matters, as in that case, the regulator or apparatus was not reduced in the voltage but it was designed to be used for instruments requiring 200 voltage. As all the conditions specified in the notification have been satisfied by the Respondents, we do not find any reason to interfere with the orders passsd by the Commissioner in these matters and hold that the benefit of Notfn. No. 69/86, as amended is available to the Respondents. In view of these findings, the other two appeals where the question is regarding availability of Notfn. No. 1/93 becomes irrelevant, as their clearances will remain less than Rs. 200 lakhs during the preceding financial year. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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