https://www.taxtmi.com/caselaws?id=95602 Winding wires manufactured from duty-paid copper wire rods qualified for exemption under Notification No. 69/86 where the notification required duty-paid inputs on which no Modvat credit had been availed. The earlier taking of Modvat credit on copper wire bars, later utilised for payment of duty on the wire rods, did not defeat the exemption because no credit was taken on the wire rods themselves. The notification condition was therefore satisfied, and the Revenue's objection failed. en-us Tue, 14 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95602 Winding wires manufactured from duty-paid copper wire rods qualified for exemption under Notification No. 69/86 where the notification required duty-paid inputs on which no Modvat credit had been availed. The earlier taking of Modvat credit on copper wire bars, later utilised for payment of duty on the wire rods, did not defeat the exemption because no credit was taken on the wire rods themselves. The notification condition was therefore satisfied, and the Revenue's objection failed. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95602