1998 (3) TMI 419 - AT - Central Excise

Summary

The appeal involved whether the benefit of Notification No. 174/84 is available to copper wires manufactured by M/s. B.B. Metal Industries. The Assistant Collector denied the benefit, but the Collector (Appeals) allowed it. The Tribunal ruled that the exemption under the notification only refers to rods and not bars, so the benefit was not available for copper bars. The appeal filed by the Revenue was allowed.