1997 (6) TMI 114

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..... Sharma, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The assessees were engaged in the activity of manufacturing M.S. wires from duty paid Wire Rods. Such wires were exempted from payment of duty under Notification No. 75/67. This notification was rescinded by Notification No. 113/80-C.E., dated 19-6-1980 whereby the assessees were entitled to take proforma cr....

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....nce the assessees were manufacturing goods from duty paid goods falling under the same sub-item of the relevant Tariff Item, there was no requirement for them to hold licence. Learned Advocate submits that for several years before the issue of the present show cause notice, the department was aware of the activity of the appellants and, therefore, the charge of suppression to evade licensing contr....

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....iling of benefit of Notification No. 75/67. He further states that there was no revenue loss to the department since proforma credit was availed. Shri Santhanam further relied upon the judgment of the Supreme Court in the case of Telangana Steels Industries & Others v. State of Andhra Pradesh & Others [1994 (73) E.L.T. 513 (S.C.) = 1994-93-STC-187] in which it was held that wire rods and wires wer....