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TMI Blog2012 (4) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... cants filed this application for waiver of pre-deposit of duty of Rs.30,77,116/-, interest and penalty. 3. The applicants had already paid an amount of Rs.2,95,940/- during investigation. The applicants are engaged in the manufacture of wires and cables and paying duty as per the provisions of Section 4 of the Central Excise Act, 1944. The case of the Revenue is that the applicants are manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that insulated wires and cables are not parts of wind mill which is complete in itself without electric cables, although wind mill may not be able to function without these cables are not entitled for the benefit of notification which provides exemption from payment of duty to the parts of wind mills. Applicants also relied on the decision of the Tribunal in Incab Industries vs. CCE 2001 (137) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith intent to evade payment of duty is not sustainable. 6. The Revenue relies on the finding of the lower authorities specifically the statement of Mr. Raghuthaman, Senior Excise Officer who disclosed that the wires and cables manufactured in 25 and 100 meters were packed in carton and affixed with MRP. The statement of the Assistant General Manager, Quality Control, of the applicant whose statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, components or assembly of automobile. We find that in the case of Nicco Corporation Ltd. (supra) the Tribunal held that wires and cables which are cleared with the wind mills are to be considered as parts of wind mills for the purpose of exemption from duty. The Tribunal held that wires and cables are not parts of wind mills. This view is upheld by the Hon'ble Supreme Court. In the case of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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