TaxTMI 
TaxTMI 
2017 (1) TMI 870
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....r: Anil Choudhary The present appeal is filed by the appellant, M/s G K Winding Wires Ltd. against Order-in-Appeal No. 73-74/CE/APPL/Noida/2008 dated 29/05/2008 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2. The issue in this appeal is whether under the fact that the appellant are manufacturer of Copper Winding Wires, falling under Chapter 74 of the First Schedule to....
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....xcise Act, 1944. 3. The admitted facts are that there was an inspection in the factory premises of the appellant on 06/11/2006 wherein some records were resumed for further scrutiny. Thus, the Revenue noticed that the assessee is receiving back Copper Wire from their customers being defective for reprocessing. Some of the defective wire so received by the assessee was removed without any processi....
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....ng it, then removing some of material by rewinding process from the top of the bobbin, in case leftover wire is okay, then the same is resupplied again. In some cases, we go on removing the material from the bobbin (pool) by unwinding process and scrap the whole lot. In some cases, we are doing insulation again. Further, in answer to Question No. 16 - Do you think that the above said process of sc....
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....ing considered the rival contentions, I find that all the transactions of receiving back the defective goods and removal of part of the same as scrap, have been duly recorded in the ordinary course of business, in the Books of Accounts maintained. Further, the appellant have categorically stated in the statement recorded under Section 14 of Central Excise Act, 1944 that in some cases they remove t....