2013 (1) TMI 146

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....agdish. Superintendent (AR) Per: M. Veeraiyan: Heard both sides extensively on the stay petitions. 2. The appellants are manufacturers of copper cables. The appellants, in addition to supplying cables in the DTA, have supplied, under international competitive bidding, cables to projects availing the benefit of Notification No.6/2006-CE dt. 01/03/2006. In the manufacturing of copper cables....

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....d. Referring to Rule 6(6) of CCR, he submits that provisions of sub-rules (1), (2), (3) and (4) of Rule 6 are not applicable in terms of clause (vii) of sub-rule (6) of Rule 6 of OCR. As they had no obligations to fulfil in respect of common inputs which went into manufacturing of copper wires used in the manufacturing of dutiable products and exempted products, there is no failure on their part t....