2003 (12) TMI 219

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..... e Order-in-Appeal No. 1275/99-C.E. passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The only issue to be decided in this appeal is whether the wires and cables cleared without payment of duty after entry in RG-1 register for testing are liable to duty or not. 3. Shri K.R. Natarajan, Advocate appeared for the appellants and Shri M.K. Madhyastha, ld. JDR appeared for the Rev .....

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..... at cables used for mandatory quality control test get destroyed and cannot be considered as excisable. He also relied on the Tribunal's decision in the case Traco Cable Co. Ltd. v. CCE, Cochin reported in 2000 (126) E.L.T. 643 wherein it was held :- ".....quality control test is virtually a destructive test. In other words, three metre length of cable taken out from the drum becomes useless whil .....

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..... mand has been correctly confirmed by the lower authorities. 6. We have carefully considered the submissions made by both sides. We are of the view that in principal, we agree that where mandatory quality control test is required to be done, the wires and cables which were destroyed during the mandatory quality control test and assessee properly accounts for the same and scrap generated, therefr .....

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