2000 (3) TMI 548

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....y, Advocate, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - Revenue being aggrieved with the order passed by the Collector (Appeals) has preferred the present appeal. 2. Respondents are engaged in the manufacture of copper winding wire and claimed exemption in respect of the same under the provisions of Notification No. 69/86, dated 10-2-1986. The said notification exempt....

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....ents for the manufacture of winding wires which were cleared without payment of duty in terms of Notification No. 69/86. No credit of duty paid on the wire rods was availed by the respondents. As such it is the contention of the respondents that since wire rod is the specified input in the notification on which duty has been discharged by them and the Modvat credit of the said duty has not been av....