1997 (8) TMI 270

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....hri T. Prem Kumar, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows : 1.1 The appellants herein are manufacturers of Aluminium Conductors Steel Reinforced (A.C.S.R.). For this purpose, they bring steel wires manufactured out of duty-paid billets/rods. The appellants themselves declared that the steel wires purchased b....

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.... therefore, the stranded wires should not be again made dutiable because it does not involve any process of manufacture, manufacturing the same from steel wires. Accordingly, he submits that just as the Appeal No. E-72/88 has been allowed by the Tribunal, the same should be allowed in the present case as well. 3. Opposing the contentions, learned SDR, Shri T. Prem Kumar submits that such a....

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....;We have carefully considered the submissions of the two parties. We agree with the submission of the learned SDR that there was no controversy before the lower authorities regarding the issue whether the appellants are undertaking manufacture of stranded wires out of duty-paid steel wires and therefore, this process of manufacture was not one liable to excise duty in terms of law. The only contro....