https://www.taxtmi.com/caselaws?id=95685 Winding wires made from copper wire rods exceeding 6 mm in cross-sectional dimension qualified for exemption under Notification No. 69/86 as amended where the prescribed duty had been paid on the input and Modvat credit had not been taken. The relevant test was the character of the raw material at the commencement of manufacture, not the later reduction in gauge during processing. The emergence of an intermediate product did not defeat the exemption once the qualifying input condition was satisfied. A cited decision on a different factual setting was treated as inapplicable. en-us Mon, 31 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95685 Winding wires made from copper wire rods exceeding 6 mm in cross-sectional dimension qualified for exemption under Notification No. 69/86 as amended where the prescribed duty had been paid on the input and Modvat credit had not been taken. The relevant test was the character of the raw material at the commencement of manufacture, not the later reduction in gauge during processing. The emergence of an intermediate product did not defeat the exemption once the qualifying input condition was satisfied. A cited decision on a different factual setting was treated as inapplicable. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95685