9911796707
TMI Blog2013 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... Veeraiyan: Heard both sides extensively on the stay petitions. 2. The appellants are manufacturers of copper cables. The appellants, in addition to supplying cables in the DTA, have supplied, under international competitive bidding, cables to projects availing the benefit of Notification No.6/2006-CE dt. 01/03/2006. In the manufacturing of copper cables, they have utilized copper wire manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that provisions of sub-rules (1), (2), (3) and (4) of Rule 6 are not applicable in terms of clause (vii) of sub-rule (6) of Rule 6 of OCR. As they had no obligations to fulfil in respect of common inputs which went into manufacturing of copper wires used in the manufacturing of dutiable products and exempted products, there is no failure on their part to fulfil any of the conditions under Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into the manufacture of exempted products etc. do not arise. We have not been shown that the appellants have failed in fulfilling any obligation in terms of Rule 6 of the CCR. Therefore, we do not, prima facie, find any violation of condition (vii) of the Notification No.67/95-CE and that the appellants are eligible for exemption. 6. Therefore, we waive pre-deposit of dues as per the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
