https://www.taxtmi.com/caselaws?id=81327 Conversion of aluminium wires into aluminium conductors was treated as not warranting a second excise levy where the intermediate and final products fell under the same tariff sub-item and duty had already been collected on the conductors. The Tribunal applied its earlier rulings that captive consumption of wires for making conductors did not justify fresh duty on the wires when the same duty burden had already attached at the final stage. Notification No. 187/83 did not change that position for the prior period, and the demands before 9-7-1983 were therefore unsustainable. en-us Thu, 09 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81327 Conversion of aluminium wires into aluminium conductors was treated as not warranting a second excise levy where the intermediate and final products fell under the same tariff sub-item and duty had already been collected on the conductors. The Tribunal applied its earlier rulings that captive consumption of wires for making conductors did not justify fresh duty on the wires when the same duty burden had already attached at the final stage. Notification No. 187/83 did not change that position for the prior period, and the demands before 9-7-1983 were therefore unsustainable. Case-Laws Central Excise Thu, 09 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81327