2002 (1) TMI 873

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.... Advocates, for the Respondent. [Order per : Gowri Shankar, Member (T)] - The respondent to this appeal manufactured iron and steel products which it cleared on payment of duty. It also manufactured stainless steel wire rods which it cleared without payment of duty, in terms of Notification 47/94 to a 100% export-oriented unit, for conversion by that unit into stainless steel wire which it expo....

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....rted were not exempted goods, and other decisions of the Tribunal holding the same view. He therefore held that the provisions of Rule 57C would not apply and allowed the appeal. This appeal questions that finding. 2. In its decision in CCE v. Steelco Gujarat Ltd. - 2000 (121) E.L.T. 557 (T) = 2000 (41) RLT 243, the Tribunal was required to consider the provisions of Rule 57C and Rule 57CC w....