https://www.taxtmi.com/caselaws?id=90503 Winding wires made from copper wire rods were held eligible for Notification No. 47/84-C.E. because the specified input had effectively suffered the required duty, including where wire bars were first converted into wire rods before use in the final product. The existence of an intermediate manufacturing stage did not break the chain between the duty-paid input and the exempted goods. The settled principle was also applied that goods exempted from duty, or cleared on a nil duty basis, can satisfy a notification condition requiring prior payment of appropriate duty. On that basis, the exemption was upheld and the Revenue challenge failed. en-us Wed, 18 Jun 1997 00:00:00 +0530 Fri, 07 Oct 2011 17:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90503 Winding wires made from copper wire rods were held eligible for Notification No. 47/84-C.E. because the specified input had effectively suffered the required duty, including where wire bars were first converted into wire rods before use in the final product. The existence of an intermediate manufacturing stage did not break the chain between the duty-paid input and the exempted goods. The settled principle was also applied that goods exempted from duty, or cleared on a nil duty basis, can satisfy a notification condition requiring prior payment of appropriate duty. On that basis, the exemption was upheld and the Revenue challenge failed. Case-Laws Central Excise Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90503