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of <h1>Manufacturing stranded wires from duty-paid steel wires deemed dutiable process under Notification No. 208/83.</h1> The Tribunal upheld the decision, stating that manufacturing stranded wires from duty-paid steel wires constitutes a dutiable process, denying the ... Modvat - Deemed credit The case involves the manufacture of Aluminium Conductors Steel Reinforced (A.C.S.R.) using duty-paid steel wires. The appellants claimed exemption under Notification No. 208/83. The appellants argued that manufacturing stranded wires from duty-paid steel wires does not involve a dutiable process. The Tribunal rejected the appeal, stating that the steel wires were recognized as non-duty paid, so deemed credit was not permissible.
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