2001 (10) TMI 168

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....ocate, submitted that both the Appellants, M/s. Aksh India Ltd. and M/s. CMI Ltd., manufacture fibre optical cables; that as per one of the conditions of supply to Department of Telecommunication (DOT), the supplies are to be made only when the DOT have carried out necessary inspection/testing of the goods and have approved the goods for supply to the DOT; that the cables manufactured by them are inspected by the representatives of DOT who carry out the inspection on a piece of cable obtained from the stock which is converted into small pieces (scrap); that as per Bhuvneshwar Commissionerate's Instruction No. 54-GI-50-94, dated 6-6-94 as reported in [1994 (53) ECR 103 C] the production is to be accounted for in Column 15 of the RG1 Register....

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.... test is virtually a destructive test....…...that no excise duty can be charged on the piece of cables removed from the drums, and which cables get destroyed in the course of mandatory quality control test." 3.1 The learned Advocate also mentioned that the said decision has been affirmed by the Supreme Court as the Civil appeal filed by the Commissioner was dismissed by the Supreme Court as reported in [2001 (127) E.L.T. A49 = 2001 (42) RLT (F11). He also relied upon the following decisions :- (i)      CCE v. General Cement Products (P) Ltd., [1989 (39) E.L.T. 689], (ii)     Union Carbide Ltd. v. CCE, Calcutta-II [1994 (74) E.L.T. 381], (iii)    Bayer Diagnostic India....