1998 (4) TMI 330

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....the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated facts of the case are as follows : The appellants herein manufactured Electric Cables and Wires and for this purpose they used copper wire and aluminium wire of various sizes. They bring into their factory duty paid rods and draw wires and avail the Modvat credit on Rods. In the course of manufacture of Electrical Cable....

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.... ld. JDR Shri S. Nunthuk in support of the Revenue's case. He has reiterated the findings of the lower authorities as already set out above. 3. We have carefully considered the pleas advanced by both the sides. We observe from Notifications 172/84 and 182/84 that it did not impose any conditions for clearance of scrap without payment of duty. Merely because the appellants had taken Modvat ....