2002 (7) TMI 640

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...., Advocate, for the Respondent. [Order per : Krishna Kumar, Member (J)]. - This is an appeal filed by the Revenue against the order dated 9-11-2001 passed by the Commissioner (Appeals), Central Excise, New Delhi. The issue involved is as to whether the benefit of Notification No. 205/88-C.E., dated 25-5-88 as amended is available to the appellant in respect of insulated wires and cables. ....

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....of windmills and specially designed devices which run on Windmills"; that the wording of the above description suggests that there may be two types of devices viz. specially designed devices to run on Windmills and some general purpose devices which may, in addition to Windmills, be used elsewhere. Such general purpose devices have not been included in the scope of the exemption. Therefore, the la....

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....cific to Windmills nor they can be construed as 'device of Windmills." 3. Shri V.K. Gupta, learned Advocate for the respondent submitted that the respondents are a small-scale manufacturer engaged in manufacturing of Wires and Cables falling under Chapter Heading 85.44 (now 8544.90) of the Schedule to Central Excise Tariff Act, 1985. 4. M/s. NEPC-MICON Ltd., Madras a Windmill manuf....

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....claim exemption of Notification No. 205/88 as amended the respondent had the onus only to prove that 42 Core Communication Cables manufactured and removed by them were used as specially devised parts which run on Windmills. This they have sufficiently proved by producing (1) certificate issued by the Superintendent having jurisdiction over the factory of NEPC identifying Power Cables and Communica....