Excise exemption for copper wire rods made from duty-paid bars applies for the covered period, defeating the duty demand.

Notification No. 3/91-C.E. granted exemption from excise duty on copper wire rods manufactured out of duty-paid copper wire bars for the period 13-5-1969 to 1-8-1984. As the dispute period fell within that span, the statutory exemption applied to the goods in question. The duty demand could not survive once the notification was given effect, and the assessee was entitled to the exemption.

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Issues: Whether Copper Wire Rods manufactured out of duty-paid Copper Wire Bars for the relevant period were covered by the exemption granted by Notification No. 3/91-C.E. issued under Section 11C of the Central Excise Act, 1944, so as to invalidate the duty demand.

Analysis: Notification No. 3/91-C.E. granted exemption from payment of duty on Copper Wire Rods made out of duty-paid Copper Wire Bars for the period 13-5-1969 to 1-8-1984. The dispute period fell within that span. The duty demand, therefore, could not survive once the statutory exemption was applied.

Conclusion: The demand was not sustainable and the assessee was entitled to the exemption.

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