2013 (11) TMI 1102

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..... 1) TMI 158 - CEGAT, NEW DELHI] - The applicant are engaged in the manufacture of water cooled cables which are primarily used as claimed by them with electric induction furnaces - Water cooled cables are classifiable under Chapter sub-heading 8544.00 of CETA, 1985 - the applicant could not able to make a prima facie case for total waiver of dues - the applicant directed to deposit 25% of the duty .....

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..... ctric Arc furnaces. It is his submission that the said cables cannot be used elsewhere as it is not meant for use elsewhere. 3. Ld. A.R. for the Revenue has submitted that the issue is no more res integra and has been decided by this Tribunal in two cases namely Pillar Induction (India) P. Ltd. vs. CCE, Chennai 1999 (112) ELT 837(Tribunal) and Asea Brown Boveri Ltd. vs. CCE C, Vadodara 2006 (1 .....

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