9911796707
TMI Blog2017 (4) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee-Respondents were entitled for the exemption - appeal dismissed - decided against Revenue. - Excise Appeal No. 1307 of 2010 - Final Order No. 52962/2017 - Dated:- 20-4-2017 - Satish Chandra, President And Ashok K. Arya, Member (Technical) For the Appellant : Sh. M.R. Sharma, DR For the Respondents : Sh. S.K. Pahwa, Adv ORDER Per Justice ( Dr ) Satish Chandra The present appeal is filed by the Department against the order-in-appeal no.42/CE/DLH/2010 dated 03.03.2010 passed by the Commissioner of Central Excise (Appeals), Delhi-I. 2. The brief facts of the case are that the assessee-Respondents were engaged in the manufacture of the various types of cables falling under CETH No. 544.00 of the Schedule to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wa, learned counsel for the assessee-Respondents. 5. After hearing both the sides and on perusal of the material available on record, we find that the Commissioner (Appeals) has considered the expert report from the Director (T) Telecommunication Engineering Centre, New Delhi, who vide his letter dated 25.09.2001 made the following observations : The Fibre Glass Roving is processed with particular grade of resin to make solid rigid fibre plastic rods. These rods used in the manufacturing of the optical fibre cable as strength members. The metal free optical fibre cable do not have any copper conductor. The sample have been examined and it was found that the above stated manufacturers have directly extruded the raw fibre glass r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of suppression of facts is not sustainable. The view taken by the Commissioner (Appeals) is supported by the ratio laid down by the Tribunal in the case of Sriram Cables Pvt. Ltd. vs CC, Delhi/Chennai, 2006 (199) ELT 95 (Tri.-Del), and Surya Cables vs CC, Chennai, 2004 (165) ELT 305 (Tri.-Del), before allowing relief to the assessee-Respondents. Hence, we are of the view that the said Fibre Glass Roving has been used in the manufacture of Telecommunication Grade FRP which comes into existence while being extruded along with copper conductor through the bath of PVC Compound and in this process FRP and Telecommunication Cable i.e. PVC Drop Wire comes into existence simultaneously which are used in the telecommunication. Thus, the condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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