2000 (3) TMI 548 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata heard a case where the Revenue appealed against a decision regarding the exemption of copper winding wire under Notification No. 69/86. The respondents had manufactured winding wires from duty paid copper wire bars without availing Modvat credit, satisfying the conditions of the notification. The Collector (Appeals) upheld the respondents' position, stating that they had the option to pay duty on exempted products, leading to the rejection of the Revenue's appeal.