9911796707
TMI Blog2002 (7) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. This is an appeal filed by the Revenue against the order dated 9-11-2001 passed by the Commissioner (Appeals), Central Excise, New Delhi. The issue involved is as to whether the benefit of Notification No. 205/88-C.E., dated 25-5-88 as amended is available to the appellant in respect of insulated wires and cables. 2. Shri M.P. Singh, learned JDR on behalf of the Revenue has submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording of the above description suggests that there may be two types of devices viz. specially designed devices to run on Windmills and some general purpose devices which may, in addition to Windmills, be used elsewhere. Such general purpose devices have not been included in the scope of the exemption. Therefore, the language of notification is such that it exempts only Windmills which are not of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i V.K. Gupta, learned Advocate for the respondent submitted that the respondents are a small-scale manufacturer engaged in manufacturing of Wires and Cables falling under Chapter Heading 85.44 (now 8544.90) of the Schedule to Central Excise Tariff Act, 1985. 4. M/s. NEPC-MICON Ltd., Madras a Windmill manufacturer informed respondent that Superintendent of Central Excise having jurisdiction over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rove that 42 Core Communication Cables manufactured and removed by them were used as specially devised parts which run on Windmills. This they have sufficiently proved by producing (1) certificate issued by the Superintendent having jurisdiction over the factory of NEPC identifying Power Cables and Communication Cables as specially devised parts used in the Windmills. (2) purchase order of NEPC wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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